Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6039J
Information reporting with respect to Commodity Credit Corporation transactions
# (a)
Requirement of reporting The Commodity Credit Corporation, through the Secretary of Agriculture, shall make a return, according to the forms and regulations prescribed by the Secretary of the Treasury, setting forth any market gain realized by a taxpayer during the taxable year in relation to the repayment of a loan issued by the Commodity Credit Corporation, without regard to the manner in which such loan was repaid.
# (b)
Statements to be furnished to persons with respect to whom information is required The Secretary of Agriculture shall furnish to each person whose name is required to be set forth in a return required under subsection (a) a written statement showing the amount of market gain reported in such return.
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Nearby sections (25 sections)
- 6038D · Information with respect to foreign financial assets
- 6038E · Information with respect to assignment of lower rates or…
- 6039 · Returns required in connection with certain options
- 6039A · [§6039A. Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2,…
- 6039B · [§6039B. Repealed. Pub. L. 99–514, title XIII, §1303(b)(5),…
- 6039C · Returns with respect to foreign persons holding direct…
- 6039D · Returns and records with respect to certain fringe benefit plans
- 6039E · Information concerning resident status
- 6039F · Notice of large gifts received from foreign persons
- 6039G · Information on individuals losing United States citizenship
- 6039H · Information with respect to Alaska Native Settlement Trusts and…
- 6039I · Returns and records with respect to employer-owned life…
- 6039J · Information reporting with respect to Commodity Credit…
- 6040 · Cross references
- 6041 · Information at source
- 6041A · Returns regarding payments of remuneration for services and…
- 6042 · Returns regarding payments of dividends and corporate earnings…
- 6043 · Liquidating, etc., transactions
- 6043A · Returns relating to taxable mergers and acquisitions
- 6044 · Returns regarding payments of patronage dividends
- 6045 · Returns of brokers
- 6045A · Information required in connection with transfers of covered…
- 6045B · Returns relating to actions affecting basis of specified…
- 6046 · Returns as to organization or reorganization of foreign…
- 6046A · Returns as to interests in foreign partnerships