26 USC 6045A - Information required in connection with transfers of covered securities to brokers

U.S Code last checked for updates: Nov 23, 2024

§ 6045A.

Information required in connection with transfers of covered securities to brokers

(a)

Furnishing of information

(b)

Applicable person

For purposes of subsection (a), the term “applicable person” means—

(1)

any broker (as defined in section 6045(c)(1)), and

(2)

any other person as provided by the Secretary in regulations.

(c)

Time for furnishing statement

(d)

Return requirement for certain transfers of digital assets not otherwise subject to reporting

(Added Pub. L. 110–343, div. B, title IV, § 403(c)(1), Oct. 3, 2008, 122 Stat. 3858; amended Pub. L. 117–58, div. H, title VI, § 80603(b)(2)(A), Nov. 15, 2021, 135 Stat. 1340.)

cite as: 26 USC 6045A