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Title 26 — Internal Revenue CodeRelease 119-73not60

§6040 Cross References

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions › § 6040

Last updated Apr 5, 2026|Official source

Summary

Points to other tax rules that require certain notices, forms, or statements. It covers notices for people acting as fiduciaries or transferees (sections 6212, 6901(g), 6903); how a fiduciary can ask for tax determination and be freed from personal liability (section 2204); taxpayer notices for claimed tax credits (sections 905(c), 2016); employee exemption certificates and pay-related receipts for employers (sections 3402(f)(2)–(5), 6051); stamp redemption information (section 6805); corporate statements for net operating loss or excess profits carrybacks (section 6164); and tentative carryback adjustment applications (section 6411). Item (6) was repealed.

Full Legal Text

Title 26, §6040

Internal Revenue Code — Source: USLM XML via OLRC

(1)For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see section 6212, 6901(g), and 6903.
(2)For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.
(3)For the notice required of taxpayers for redetermination of taxes claimed as credits, see section 905(c) and 2016.
(4)For exemption certificates required to be furnished to employers by employees, see section 3402(f)(2), (3), (4), and (5).
(5)For receipts, constituting information returns, required to be furnished to employees, see section 6051.
[(6)Repealed. Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148]
(7)For information required with respect to the redemption of stamps, see section 6805.
(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)For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1970—Par. (2). Pub. L. 91–614 substituted “fiduciary” for “executor”. 1965—Par. (6). Pub. L. 89–44 struck out par. (6) which cross referred to section 4234 of this title.

Statutory Notes and Related Subsidiaries

Effective Date

of 1970 AmendmentAmendment by Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title.

Effective Date

of 1965 AmendmentAmendment by Pub. L. 89–44 applicable with respect to admissions, services, and uses after noon, Dec. 31, 1965, see section 701(b)(1) of Pub. L. 89–44, set out as a note under section 4291 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6040

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60