§6043A — Title 26 Internal Revenue Code | U.S. Code

§6043A Returns relating to taxable mergers and acquisitions

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart B— - Information Concerning Transactions With Other Persons › § 6043A

Last updated Apr 6, 2026|Official source

Summary

The acquiring corporation must file a report, using the forms and rules the Secretary sets, when it makes a taxable acquisition. The report must describe the deal, list the name and address of each shareholder who must report gain (if any) because of the acquisition, show how much cash and the fair market value of other property each such shareholder got, and include any other details the Secretary requires. The filer must also give each affected shareholder a written statement with a contact name, address, and phone number; the shareholder-specific information from the report; and any other required details. If stock is held by a nominee, the nominee must pass this information to the real owner, and the nominee is treated as the shareholder for these rules. A "taxable acquisition" means one where any shareholder must report gain because of the acquisition.

Title 26, §6043A

Internal Revenue Code — Source: USLM XML via OLRC

(a)According to the forms or regulations prescribed by the Secretary, the acquiring corporation in any taxable acquisition shall make a return setting forth—

(1)a description of the acquisition,

(2)the name and address of each shareholder of the acquired corporation who is required to recognize gain (if any) as a result of the acquisition,

(3)the amount of money and the fair market value of other property transferred to each such shareholder as part of such acquisition, and

(4)such other information as the Secretary may prescribe.

(b)According to the forms or regulations prescribed by the Secretary:

(1)Any person who holds stock as a nominee for another person shall furnish in the manner prescribed by the Secretary to such other person the information provided by the corporation under subsection (d).

(2)In the case of stock held by any person as a nominee, references in this section (other than in subsection (c)) to a shareholder shall be treated as a reference to the nominee.

(c)For purposes of this section, the term “taxable acquisition” means any acquisition by a corporation of stock in or property of another corporation if any shareholder of the acquired corporation is required to recognize gain (if any) as a result of such acquisition.

(d)According to the forms or regulations prescribed by the Secretary, every person required to make a return under subsection (a) shall furnish to each shareholder whose name is required to be set forth in such return a written statement showing—

(1)the name, address, and phone number of the information contact of the person required to make such return,

(2)the information required to be shown on such return with respect to such shareholder, and

(3)such other information as the Secretary may prescribe.

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 108–357, title VIII, § 805(d), Oct. 22, 2004, 118 Stat. 1574, provided that: “The

Amendments

made by this section [enacting this section and amending section 6724 of this title] shall apply to acquisitions after the date of the enactment of this Act [Oct. 22, 2004].”