Page:United States Statutes at Large Volume 100 Part 3.djvu/929

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2737

required to be made and shall be in such form as the Secretary may prescribe by regulations." (3) Subsection (e) of section 6044 is amended to read as follows: "(e) STATEMENTS TO B E FURNISHED TO PERSONS WITH RESPECT TO WHOM INFORMATION IS REQUIRED.—Every cooperative required to

make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing— "(1) the name and address of the cooperative required to make such return, and "(2) the aggregate amount of payments to the person required to be shown on the return. The written statement required under the preceding sentence shall be furnished (either in person or in a statement mailing by firstclass mail which includes adequate notice that the statement is enclosed) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made and shall be in such form as the Secretary may prescribe by regulations." (4) Subsection (b) of section 6045 is amended to read as follows: "(b) STATEMENTS TO B E FURNISHED TO CUSTOMERS.—Every person required to make a return under subsection (a) shall furnish to each customer whose name is required to be set forth in such return a written statement showing— "(1) the name and address of the person required to make such return, and "(2) the information required to be shown on such return with respect to such customer. The written statement required under the preceding sentence shall be furnished to the customer on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made." (5) Subsection (c) of section 6049 is amended to read as follows: "(c) STATEMENTS TO B E FURNISHED TO PERSONS WITH RESPECT TO WHOM INFORMATION IS REQUIRED.—

"(1) IN GENERAL.—Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing— "(A) the name and address of the person required to make such return, and Ih "(B) the aggregate amount of payments to, or the aggregate amount includible in the gross income of, the person required to be shown on the return. "(2) TIME AND FORM OF STATEMENT.—The written statement

under paragraph (1)— "(A) shall be furnished (either in person or in a statement mailing by first-class mail which includes adequate notice that the statement is enclosed) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, and "(B) shall be in such form as the Secretary may prescribe by regulations." (6) Subsection (b) of section 6050A is amended to read as follows:

�