# 26 U.S.C. § 6040: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6040>. Cite pinpoints as 26 U.S.C. § 6040(a)(1).

## § 6040(1)

For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901(g), and 6903.

## § 6040(2)

For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.

## § 6040(3)

For the notice required of taxpayers for redetermination of taxes claimed as credits, see sections 905(c) and 2016.

## § 6040(4)

For exemption certificates required to be furnished to employers by employees, see section 3402(f)(2), (3), (4), and (5).

## § 6040(5)

For receipts, constituting information returns, required to be furnished to employees, see section 6051.

## § 6040(6)

Repealed. Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148]

## § 6040(7)

For information required with respect to the redemption of stamps, see section 6805.

## § 6040(8)

For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.

## § 6040(9)

For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.

## Connections

Cites: § 2204 Discharge of fiduciary from personal liability; § 3402 Income tax collected at source; § 6051 Receipts for employees; § 6164 Extension of time for payment of taxes by corporations expecting carrybacks; § 6411 Tentative carryback and refund adjustments; § 6805 Redemption of stamps

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 744
- 1958-09-02: [Pub. L. 85-866](/26/act/85-866.md), 72 Stat. 1656
- 1960-09-14: [Pub. L. 86-780](/26/act/86-780.md), 74 Stat. 1014
- 1964-02-26: [Pub. L. 88-272](/26/act/88-272.md), 78 Stat. 73
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 148
- 1970-12-31: [Pub. L. 91-614](/26/act/91-614.md), 84 Stat. 1837