Amendments
1989—[Pub. L. 101–239] substituted “comply with other information reporting requirements” for “include correct information” in section catchline and amended text generally, substituting a single par. for former subsec. (a) stating general rule, subsec. (b) relating to penalty in case of intentional disregard, and subsec. (c) relating to coordination with former [section 6676 of this title].
Effective Date of 1989 Amendment
Amendment by [Pub. L. 101–239] applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see [section 7711(c) of Pub. L. 101–239], set out as a note under [section 6721 of this title].
Effective Date
Section applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see [section 1501(e) of Pub. L. 99–514], set out as a note under [section 6721 of this title].