2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 61 - Information and Returns
Subchapter A - Returns and Records
Part III - Information Returns
Subpart B - Information Concerning Transactions With Other Persons
Sec. 6050G - Returns relating to certain railroad retirement benefits
26 U.S.C. § 6050G (2016) |
§6050G. Returns relating to certain railroad retirement benefits |
(a) In general
The Railroad Retirement Board shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth— (1) the aggregate amount of benefits paid under the Railroad Retirement Act of 1974 (other than tier 1 railroad retirement benefits, as defined in section 86(d)(4)) to any individual during any calendar year, (2) the employee contributions (to the extent not previously taken into account under section 72(d)(1)) 1 which are treated as having been paid for purposes of section 72(r), (3) the name and address of such individual, and (4) such other information as the Secretary may require. The Railroad Retirement Board shall furnish to each individual whose name is required to be set forth in the return under subsection (a) a written statement showing— (1) the aggregate amount of payments to such individual, and of employee contributions with respect thereto, required to be shown on the return, and (2) such other information as the Secretary may require. The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. |
(Added Pub. L. 98–76, title II, §224(b)(1), Aug. 12, 1983, 97 Stat. 422; amended Pub. L. 99–514, title XV, §1501(c)(10), Oct. 22, 1986, 100 Stat. 2739.) |
REFERENCES IN TEXT
The Railroad Retirement Act of 1974, referred to in subsec. (a)(1), is act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93–445, title I, §101, Oct. 16, 1974, 88 Stat. 1305, which is classified generally to subchapter IV (§231 et seq.) of chapter 9 of Title 45, Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding section 231 of Title 45, section 231t of Title 45, and Tables. Section 72(d), referred to in subsec. (a)(2), was repealed by Pub. L. 99–514, title XI, §1122(c)(1), Oct. 22, 1986, 100 Stat. 2467. A new section 72(d) was added by Pub. L. 100–647, title I, §1011A(b)(2)(A), Nov. 10, 1988, 102 Stat. 3472, and subsequently amended generally by Pub. L. 104–188, title I, §1403(a), Aug. 20, 1996, 110 Stat. 1790. AMENDMENTS1986—Subsec. (b). Pub. L. 99–514, in amending subsec. (b) generally, substituted "information is required" for "information is furnished" in heading and, in text, substituted references to persons required to make a return for former references to persons making a return and references to persons whose name is required to be set forth for former references to persons whose name is set forth. EFFECTIVE DATE OF 1986 AMENDMENTAmendment by Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title. EFFECTIVE DATEEnactment of section applicable to benefits received after Dec. 31, 1983, in taxable years ending after such date, except for portions of lump-sum payments received after Dec. 31, 1983, if the generally applicable payment date for such portion was before Jan. 1, 1984, see section 227(b) of Pub. L. 98–76, set out as an Effective Date of 1983 Amendment note under section 72 of this title. |
1 See References in Text note below. |
United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 61 - INFORMATION AND RETURNS Subchapter A - Returns and Records PART III - INFORMATION RETURNS Subpart B - Information Concerning Transactions With Other Persons Sec. 6050G - Returns relating to certain railroad retirement benefits |
section 6050G |
2016 |
January 6, 2017 |
No |
standard |
88 Stat. 1305 97 Stat. 422 100 Stat. 2739, 2467 102 Stat. 3472 110 Stat. 1790 |
Public Law 93-445, Public Law 98-76, Public Law 99-514, Public Law 100-647, Public Law 104-188 |