Amendments
2021—Subsec. (a). [Pub. L. 117–58, § 80603(b)(2)(A)(i)], struck out “a security which is” after “section 6045(c)(1))”.
Subsec. (d). [Pub. L. 117–58, § 80603(b)(2)(A)(ii)], added subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2021 Amendment
Amendment by [Pub. L. 117–58] applicable to returns required to be filed, and statements required to be furnished, after Dec. 31, 2023, see [section 80603(c) of Pub. L. 117–58], set out as a note under section 6045 of this title.
Effective Date
Section effective Jan. 1, 2011, see [section 403(e)(1) of Pub. L. 110–343], set out as an Effective Date of 2008 Amendment note under section 1012 of this title.