Page:United States Statutes at Large Volume 100 Part 3.djvu/927

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2735

"(d) DEFINITIONS.—For purposes of this part— "(1) INFORMATION RETURN.—The term 'information return' means— "(A) any statement of the amount of payments to another person required by— "(i) section 6041(a) or (b) (relating to certain information at source), rl%u3 "(ii) section 6042(a)(l) (relating to payments of dividends), 1; "(iii) section 6044(a)(1) (relating to payments of patronage dividends), oi 1 4 "(iv) section 6049(a) (relating to payments of interest), "(v) section 6050A(a) (relating to reporting require'iSi ments of certain fishing boat operators), "(vi) section 6050N(a) (relating to payments of royal';? ties), or "(vii) section 6051(d) (relating to information returns with respect to income tax withheld), and "(B) any return required by— "(i) section 4997(a) (relating to information with respect to windfall profit tax on crude oil), "(ii) section 6041A (a) or (b) (relating to returns of direct sellers), ^ "(iii) section 6045(a) or (d) (relating to returns of brokers), 3*' "(iv) section 6050H(a) (relating to mortgage interest received in trade or business from individuals), "(v) section 60501(a) (relating to cash received in trade or business), "(vi) section 6050J(a) (relating to foreclosures and abandonments of security), "(vii) section 6050K(a) (relating to exchanges of certain partnership interests), "(viii) section 6050L(a) (relating to returns relating to ?'' certain dispositions of donated property), "(ix) section 6052(a) (relating to reporting payment of wages in the form of group-term life insurance), or "(x) section 6053(c)(l) (relating to reporting with respect to certain tips). "(2) PAYEE STATEMENT.—The term 'payee statement' means any statement required to be furnished under— "(A) section 4997(a) (relating to records and information; regulations), "(B) section 6031(b), 6034A, or 6037(b) (relating to statements furnished by certain pass-thru entities), "(C) section 6039(a) (relating to information required in connection with certain options), "(D) section 6041(d) (relating to information at source), "(E) section 6041A(e) (relating to returns regarding payments of remuneration for services and direct sales), "(F) section 6042(c) (relating to returns regarding payments of dividends and corporate earnings and profits), "(G) section 6044(e) (relating to returns regarding payments of patronage dividends), "(H) section 6045(b) or (d) (relating to returns of brokers), "(I) section 6049(c) (relating to returns regarding payments of interest).

�