Page:United States Statutes at Large Volume 103 Part 3.djvu/324

 103 StA^. 2392 PUBLIC LAW 101-239—DEC. 19, 1989 reporting with respect to tax on diesel and aviation fuels). Such term also includes any form, statement, or schedule required to be filed with the Secretary with respect to any amount from which tax was required to be deducted and 11 withheld under chapter 3 (or from which tax would be required to be so deducted and withheld but for an exemp- tion under this title or any treaty obligation of the United States). "(2) PAYEE STATEMENT. —The term 'payee statement* means any statement required to be furnished under— "(A) section 6031(b) or (c), 6034A, or 6037(b) (relating to statements furnished by certain pass-thru entities), "(B) section 6039(a) (relating to information required in connection with certain options), "(C) section 6041(d) (relating to information at source), "(D) section 6041A(e) (relating to returns regarding pay- ments of remuneration for services and direct sales), "(E) section 6042(c) (relating to returns regarding pay- ments of dividends and corporate earnings and profits), " (F) section 6044(e) (relating to returns regarding pay- ments of patronage dividends), "(G) section 6045(b) or (d) (relating to returns of brokers), "(H) section 6049(c) (relating to returns regarding pay- ments of interest), "(I) section 6050A(b) (relating to reporting requirements of certain fishing boat operators), "(J) section 6050H(d) relating to returns relating to mort- gage interest received in trade or business from individ- uals), "(K) section 60501(e) (relating to returns relating to cash received in trade or business), "(L) section 6050J(e) (relating to returns relating to fore- closures and abandonments of security), "(M) section 6050K(b) (relating to returns relating to exchanges of certain partnership interests), "(N) section 6050L(c) (relating to returns relating to cer- tain dispositions of donated property), " (O) section 6050N(b) (relating to returns regarding pay- ments of royalties), " (P) section 6051 (relating to receipts for employees), "(^ section 6052(b) (relating to returns regarding pay- ment of wages in the form of £n*pup-term life insurance), "(R) section 6053(b) or (c) (relating to reports of tips), or " (S) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels). Such term also includes any form, statement, or schedule re- quired to be furnished to the recipient of any amount from which tax was required to be deducted and withheld under chapter 3 (or from which tax would be required to be so de- ducted and withheld but for an exemption under this title or any treaty obligation of the United States). (3) SPECIFIED INFORMATION REPORTING REQUIREMENT. —The term 'specified information reporting requirement' means- " (A) the notice required by section 6050K(c)(l) (relating to requirement that transferor notify partnership of ex- change).

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