26 U.S.C. § 6040. Cross references
- (1)(1)For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901(g), and 6903.
- (2)(2)For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.
- (3)(3)For the notice required of taxpayers for redetermination of taxes claimed as credits, see sections 905(c) and 2016.
- (4)(4)For exemption certificates required to be furnished to employers by employees, see section 3402(f)(2), (3), (4), and (5).
- (5)(5)For receipts, constituting information returns, required to be furnished to employees, see section 6051.
- [(6)(6)Repealed. Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148]
- (7)(7)For information required with respect to the redemption of stamps, see section 6805.
- (8)(8)For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.
- (9)(9)For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.
(Aug. 16, 1954, ch. 736, 68A Stat. 744, § 6037; renumbered § 6038, Pub. L. 85–866, title I, § 64(c), Sept. 2, 1958, 72 Stat. 1656; renumbered § 6039, Pub. L. 86–780, § 6(a), Sept. 14, 1960, 74 Stat. 1014; renumbered § 6040, Pub. L. 88–272, title II, § 221(b)(1), Feb. 26, 1964, 78 Stat. 73; amended Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837.)