2017 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. 6050D - Returns relating to energy grants and financing
| 26 U.S.C. § 6050D (2017) |
| §6050D. Returns relating to energy grants and financing |
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(a) In general
Every person who administers a Federal, State, or local program a principal purpose of which is to provide subsidized financing or grants for projects to conserve or produce energy shall, to the extent required under regulations prescribed by the Secretary, make a return setting forth the name and address of each taxpayer receiving financing or a grant under such program and the aggregate amount so received by such individual. (b) Definition of personFor purposes of this section, the term "person" means the officer or employee having control of the program, or the person appropriately designated for purposes of this section. |
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(Added Pub. L. 96–223, title II, §203(b)(1), Apr. 2, 1980, 94 Stat. 259.) |
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EFFECTIVE DATE
Pub. L. 96–223, title II, §203(c), Apr. 2, 1980, 94 Stat. 259, provided that: "The amendments made by this section [amending this section and section 23 of this title] shall apply to taxable years beginning after December 31, 1980, but only with respect to financing or grants made after such date." |
| United States Code, 2012 Edition, Supplement 5, 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. 6050D - Returns relating to energy grants and financing |
| section 6050D |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 94 Stat. 259 |
| Public Law 96-223 |
