Page:United States Statutes at Large Volume 100 Part 3.djvu/932

 100 STAT. 2740

PUBLIC LAW 99-514—OCT. 22, 1986

The written statement required under the preceding sentence shall be furnished 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." (14) Subsection (h) of section 6052 is amended to read as follows: "(b) STATEMENTS TO B E FURNISHED TO EMPLOYEES WITH RESPECT

To WHOM INFORMATION Is REQUIRED.—Every employer required to

make a return under subsection (a) shall furnish to each employee whose name is required to be set forth in such return a written statement showing the cost of the group-term life insurance shown on such return. The written statement required under the preceding sentence shall be furnished to the employee on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made." (15) Subsection (a) of section 6034A is amended— (A) by striking out "making the return required to be ^ filed" and inserting in lieu thereof "required to file a return", (B) by striking out "was filed" and inserting in lieu thereof "was required to be filed", and (C) by striking out "shown on such return" and inserting in lieu thereof "required to be shown on such return". (16) Subsection (b) of section 6031 (relating to return of partnership income) is amended— (A) by striking out "was filed" and inserting in lieu ' thereof "was required to be filed", and (B) by striking out "shown on such return" and inserting in lieu thereof "required to be shown on such return". (d) CONFORMING AMENDMENTS.—

(1)(A) Section 6652 is amended— (i) by striking out subsection (a) and by redesignating I i subsections (b) through (k) as subsections (a) through (j), respectively, and ' (ii) by striking out "OTHER RETURNS" in the heading of subsection (a) (as so redesignated) and inserting in lieu thereof "RETURNS WITH RESPECT TO CERTAIN PAYMENTS AGGREGATING LESS THAN $10".

(B) Subsection (g) of section 219 is amended by striking out "section 6652(h)" and inserting in lieu thereof "section 6652(g)". (C) Sections 6033(e), 6034(c), and 6043(c) are each amended by striking out "section 6652(d)" and inserting in lieu thereof "section 6652(c)". (D) Sections 6047(e)(1) and 6058(f) are each amended by striking out "section 6652(f)" and inserting in lieu thereof "section 6652(e)". (E) Paragraph (1) of section 6050C(d) is amended by striking out "section 6652(b)" and inserting in lieu thereof "section 6722". (F) Subsection (g) of section 6057 is amended by striking out "section 6652(e)" and inserting in lieu thereof "section 6652(d)". (2) Section 6678 is hereby repealed. (3) Subchapter B of chapter 68 is amended by inserting after the subchapter heading the following: i

"Part I. General provisions. "Part II. Failure to file certain information returns or statements.

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