103 STAT. 2394 PUBLIC LAW 101-239—DEC. 19, 1989 holder of such corporation for any purpose under subpart F to furnish the information required under paragraph (1)." (2) Paragraph (1) of section 6038(a) is amended by inserting before the period at the end of the second sentence the follow- ing: "or which the Secretary determines to be appropriate to carry out the provisions of this title." 26 USC 6038 (b) EFFECTIVB DATB.— The amendments made by subsection (a) °^^ - shall apply to returns and statements the due date for which (determined without r^ard to extensions) is after December 31, 1989. SEC. 7713. UNIFORM REQUIREMENTS FOR RETURNS ON MAGNETIC MEDIA. (a) GENERAL RULE.— Subsection (e) of section 6011 (relating to regulations requiring returns on magnetic tape, etc.) is amended to read as follows: "(e) REGULATIONS REQUHUNO RETURNS ON MAGNETIC MEDIA, ETC.— "(1) IN GENERAL.—The Secretary shall prescribe r^ulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form. The Secretary may not require returns of any tax imposed by sub- title A on individuals, estates, and trusts to be other than on paper forms supplied by the Secretary. (2) REQUIREMENTS OF REGULATIONS.— In prescribing regula- tions under paragraph (1), the Secretary— "(A) shall not require any person to file returns on magnetic media unless such person is required to file at least 250 returns during the calendar year, and "(B) shall take into account (among otiier relevant fac- tors) the ability of the taxpayer to comply at reasonable cost with the requirements of such r^ulations." 26 USC 6011 (b) EFFECTIVE DATE.—The amendment made by subsection (a) iiote- shall apply to returns the due date for which (determined without regard to extensions) is after December 31, 1989. SEC. 7714. STUDY OF PROCEDURES TO PREVENT MISMATCHING. (a) GENERAL RULE. —The Comptroller General (in consultation with the Secretary of the Treasury or his delegate) shall conduct a study on procedures to resolve, with the least disclosure of return information possible, discrepancies between taxpayer-identity information shown on information returns and such information in the records of the Internal Revenue Service. (b) REPORT. —Not later than June 1, 1990, the Comptroller General shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on the study conducted under subsection (a), together with such recommendations as he may deem advisable. SEC. 7715. STUDY OF SERVICE BUREAUS. (a) GENERAL RULE.—The Comptroller General (in consultation with the Secretary of the Treasury or his delegate) shall conduct a study of whetiier persons engaged in the business of transmitting information returns or other documents to the Internal Revenue Service on behalf of other persons should be subject to r^istration or other r^ulation.
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