1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 65
  5. subchapter B
  6. § 6434
  7. notes
1 So in original. Probably should be “for”.
such return” in subparagraph (B) thereof.
Statutory Notes and Related Subsidiaries
Effective Date

Section applicable to taxable years beginning after Dec. 31, 2025, see section 70204(e) of Puspan. L. 119–21, set out as a note under section 128 of this title.

CITE AS: 26 USC 6434