Page:United States Statutes at Large Volume 103 Part 3.djvu/325

 PUBLIC LAW 101-239—DEC. 19, 1989 103 STAT. 2393 "(B) any requirement contained in the r^ulations pre- scribed under section 6109 that a person— •*. "(i) include his TIN on any return, statement, or other document (other than an information return or pavee statement), (ii) furnish his TIN to another person, or "(iii) include on any return, statement, or other docu- ment (other than an information return or payee state- ment) made with respect to another person the TIN of such person, "(C) any requirement contained in the r^ulations pre- .'' scrtt)ed under section 215 that a person— "(i) furnish his TIN to another person, or "(ii) include on his return the TIN of another person, and "(D) the requirement of section 6109(e) that a person include the TIN of any dependent on his return. "(4) REQUIRED nuNO DATE. — The term 'required filing date' means the date prescribed for filing an information return with the Secretary (determined with regard to any extension of time forming). " (b) TECHNICAL AMENDiifENTS. — (1) Sections 6017A, 6676, and 6687 are hereby repealed. (2) Subsection (b) of section 7205 is amended to read as follows: "01>) BACKUP WrmHOLDmo ON INTEREST AND DIVIDENDS.— If any individual willfully makes a false certification under paragraph (1) or (2)(C) of section 3406(d), tiien such individual shall, m adoition to any other penal^ provided by law, upon conviction thereof, be fined not more than $1,00, or imprisoned not more than Ivear, or both." (3) The table of sections for subpart B of part II of subchapter A of chapter 61 is amended by striking the item relating to section 6017A (4) The table of sections for part I of subchapter B of chapter 68 is amended by striking the items relating to sections 6676 and 6687. (5) The table of parts for subchapter B of chapter 68 is amended by striking the item relating to part II ana inserting the following: 'Tart n. Failure to comply with certain infonnation reporting requirements." (c) EFFECTIVE DATE.— The amendments made by this section shall apply to returns and statements the due date for which (determined without regard to extensions) is after December 31, 1989. SEC. 7712. INFORMATION REQUIRED WITH RESPECT TO CERTAIN FOR- EIGN CORPORATIONS. (a) CLARIFICATION OF REPORTINO REQUIREMENTS UNDER SECTION 6038.— (1) Subsection (a) of section 6038 (relating to information with respect to certain foreign corporations) is amended by adding at the end thereof the following new paragraph: "(4) INFORMATION REQUIRED FROM CERTAIN SHAREHOLDERS IN CERTAIN CASES.— If any foreign corporation is treated as a con- trolled foreign corporation for any purpose under subpart F of part m of subchapter N of chapter 1, the Secretary may require any United States person treated as a United States share- Fraud. Law enforcement and crime. 26 USC 6721 note.

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