Amendments
1996—Subsec. (b)(1). [Pub. L. 104–168] substituted “name, address, and phone number of the information contact” for “name and address”.
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Amendment by [Pub. L. 104–168] applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see [section 1201(b) of Pub. L. 104–168], set out as a note under section 6041 of this title.
Effective Date
[Pub. L. 99–514, title XV, § 1523(d)], Oct. 22, 1986, [100 Stat. 2749], provided that: “The amendments made by this section [enacting this section and amending sections 3406, 6041, and 6676 of this title] shall apply with respect to payments made after December 31, 1986.”