Page:United States Statutes at Large Volume 100 Part 3.djvu/931

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PUBLIC LAW 99-000—MMMM. DD, 1986

PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2739

(10) Subsection (h) of section 6050G is amended to read as follows: "(h) STATEMENTS TO B E FURNISHED TO PERSONS WITH RESPECT TO WHOM INFORMATION IS REQUIRED.—The Railroad Retirement Board

shall furnish to each individual whose name is required to be set forth in the return under subsection (a) a written statement showing— "(1) the aggregate amount of payments to such individual, and of employee contributions with respect thereto, required to be shown on the return, and "(2) such other information as the Secretary may require. The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made." (11) Subsection (d) of section 6050H is amended to read as follows: "(d) STATEMENTS TO B E FURNISHED TO INDIVIDUALS WITH RESPECT To WHOM INFORMATION Is REQUIRED.—Every person required to

make a return under subsection (a) shall furnish to each individual 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 aggregate amount of interest described in subsection (a)(2) received by the person required to make such return from the individual to whom the statement is required to be furnished. The written statement required under the preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made." (12) Subsection (e) of section 60501 is amended to read as follows: "(e) STATEMENTS TO B E FURNISHED TO PERSONS WITH RESPECT TO WHOM INFORMATION IS REQUIRED.—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— "(1) the name and address of the person required to make such return, and "(2) the aggregate amount of cash described in subsection (a) received by the person required to make such return. 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." (13) Subsection (h) of section 6050K is amended to read as follows: "(b) STATEMENTS TO B E FURNISHED TO TRANSFEROR AND TRANS-

FEREE.—Every partnership 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 partnership required to make such return, and "(2) the information required to be shown on the return with respect to such person.