Internal Revenue Code:Sec. 6012. Persons required to make returns of income
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
Subpart B - Income Tax Returns
Statute
Sec. 6012. Persons required to make returns of income
(a) General rule
Returns with respect to income taxes under subtitle A shall be
made by the following:
(1)(A) Every individual having for the taxable year gross
income which equals or exceeds the exemption amount, except that
a return shall not be required of an individual -
(i) who is not married (determined by applying section 7703),
is not a surviving spouse (as defined in section 2(a)), is not
a head of a household (as defined in section 2(b)), and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual,
(ii) who is a head of a household (as so defined) and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual,
(iii) who is a surviving spouse (as so defined) and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual, or
(iv) who is entitled to make a joint return and whose gross
income, when combined with the gross income of his spouse, is,
for the taxable year, less than the sum of twice the exemption
amount plus the basic standard deduction applicable to a joint
return, but only if such individual and his spouse, at the
close of the taxable year, had the same household as their
home.
Clause (iv) shall not apply if for the taxable year such spouse
makes a separate return or any other taxpayer is entitled to an
exemption for such spouse under section 151(c).
(B) The amount specified in clause (i), (ii), or (iii) of
subparagraph (A) shall be increased by the amount of 1 additional
standard deduction (within the meaning of section 63(c)(3)) in
the case of an individual entitled to such deduction by reason of
section 63(f)(1)(A) (relating to individuals age 65 or more), and
the amount specified in clause (iv) of subparagraph (A) shall be
increased by the amount of the additional standard deduction for
each additional standard deduction to which the individual or his
spouse is entitled by reason of section 63(f)(1).
(C) The exception under subparagraph (A) shall not apply to any
individual -
(i) who is described in section 63(c)(5) and who has -
(I) income (other than earned income) in excess of the sum
of the amount in effect under section 63(c)(5)(A) plus the
additional standard deduction (if any) to which the
individual is entitled, or
(II) total gross income in excess of the standard
deduction, or
(ii) for whom the standard deduction is zero under section
63(c)(6).
(D) For purposes of this subsection -
(i) The terms ''standard deduction'', ''basic standard
deduction'' and ''additional standard deduction'' have the
respective meanings given such terms by section 63(c).
(ii) The term ''exemption amount'' has the meaning given such
term by section 151(d). In the case of an individual described
in section 151(d)(2), the exemption amount shall be zero.
(2) Every corporation subject to taxation under subtitle A;
(3) Every estate the gross income of which for the taxable year
is $600 or more;
(4) Every trust having for the taxable year any taxable income,
or having gross income of $600 or over, regardless of the amount
of taxable income;
(5) Every estate or trust of which any beneficiary is a
nonresident alien;
(6) Every political organization (within the meaning of section
527(e)(1)), and every fund treated under section 527(g) as if it
constituted a political organization, which has political
organization taxable income (within the meaning of section
527(c)(1)) for the taxable year or which has gross receipts of
$25,000 or more for the taxable year (other than an organization
to which section 527 applies solely by reason of subsection
(f)(1) of such section); and (FOOTNOTE 1)
(FOOTNOTE 1) So in original.
(7) Every homeowners association (within the meaning of section
528(c)(1)) which has homeowners association taxable income
(within the meaning of section 528(d)) for the taxable year.
(FOOTNOTE 1)
(8) Every individual who receives payments during the calendar
year in which the taxable year begins under section 3507
(relating to advance payment of earned income credit). (FOOTNOTE
1)
(9) Every estate of an individual under chapter 7 or 11 of
title 11 of the United States Code (relating to bankruptcy) the
gross income of which for the taxable year is not less than the
sum of the exemption amount plus the basic standard deduction
under section 63(c)(2)(D). (FOOTNOTE 1)
except that subject to such conditions, limitations, and exceptions
and under such regulations as may be prescribed by the Secretary,
nonresident alien individuals subject to the tax imposed by section
871 and foreign corporations subject to the tax imposed by section
881 may be exempted from the requirement of making returns under
this section.
(b) Returns made by fiduciaries and receivers
(1) Returns of decedents
If an individual is deceased, the return of such individual
required under subsection (a) shall be made by his executor,
administrator, or other person charged with the property of such
decedent.
(2) Persons under a disability
If an individual is unable to make a return required under
subsection (a), the return of such individual shall be made by a
duly authorized agent, his committee, guardian, fiduciary or
other person charged with the care of the person or property of
such individual. The preceding sentence shall not apply in the
case of a receiver appointed by authority of law in possession of
only a part of the property of an individual.
(3) Receivers, trustees and assignees for corporations
In a case where a receiver, trustee in a case under title 11 of
the United States Code, or assignee, by order of a court of
competent jurisdiction, by operation of law or otherwise, has
possession of or holds title to all or substantially all the
property or business of a corporation, whether or not such
property or business is being operated, such receiver, trustee,
or assignee shall make the return of income for such corporation
in the same manner and form as corporations are required to make
such returns.
(4) Returns of estates and trusts
Returns of an estate, a trust, or an estate of an individual
under chapter 7 or 11 of title 11 of the United States Code shall
be made by the fiduciary thereof.
(5) Joint fiduciaries
Under such regulations as the Secretary may prescribe, a return
made by one of two or more joint fiduciaries shall be sufficient
compliance with the requirements of this section. A return made
pursuant to this paragraph shall contain a statement that the
fiduciary has sufficient knowledge of the affairs of the person
for whom the return is made to enable him to make the return, and
that the return is, to the best of his knowledge and belief, true
and correct.
(6) IRA share of partnership income
In the case of a trust which is exempt from taxation under
section 408(e), for purposes of this section, the trust's
distributive share of items of gross income and gain of any
partnership to which subchapter C or D of chapter 63 applies
shall be treated as equal to the trust's distributive share of
the taxable income of such partnership.
(c) Certain income earned abroad or from sale of residence
For purposes of this section, gross income shall be computed
without regard to the exclusion provided for in section 121
(relating to gain from sale of principal residence) and without
regard to the exclusion provided for in section 911 (relating to
citizens or residents of the United States living abroad).
(d) Tax-exempt interest required to be shown on return
Every person required to file a return under this section for the
taxable year shall include on such return the amount of interest
received or accrued during the taxable year which is exempt from
the tax imposed by chapter 1.
(e) Consolidated returns
For provisions relating to consolidated returns by affiliated
corporations, see chapter 6.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 732; Pub. L. 85-866, title I,
Sec. 72(a), Sept. 2, 1958, 72 Stat. 1660; Pub. L. 88-272, title II,
Sec. 206(b)(1), Feb. 26, 1964, 78 Stat. 40; Pub. L. 91-172, title
IX, Sec. 941(a), (d), Dec. 30, 1969, 83 Stat. 726; Pub. L. 92-178,
title II, Sec. 204(a), Dec. 10, 1971, 85 Stat. 511; Pub. L. 93-443,
title IV, Sec. 407, Oct. 15, 1974, 88 Stat. 1297; Pub. L. 93-625,
Sec. 10(b), Jan. 3, 1975, 88 Stat. 2119; Pub. L. 94-12, title II,
Sec. 201(b), Mar. 29, 1975, 89 Stat. 29; Pub. L. 94-164, Sec.
2(a)(2), Dec. 23, 1975, 89 Stat. 970; Pub. L. 94-455, title IV,
Sec. 401(b)(3), title XIX, Sec. 1906(b)(13)(A), title XXI, Sec.
2101(c), Oct. 4, 1976, 90 Stat. 1556, 1834, 1899; Pub. L. 95-30,
title I, Sec. 104, May 23, 1977, 91 Stat. 139; Pub. L. 95-600,
title I, Sec. 101(c), 102(b)(1), 105(d), title IV, Sec. 404(c)(8),
Nov. 6, 1978, 92 Stat. 2770, 2771, 2776, 2870; Pub. L. 95-615, Sec.
202(g)(5), formerly Sec. 202(f)(5), Nov. 8, 1978, 92 Stat. 3100,
renumbered Sec. 202(g)(5), Pub. L. 96-222, title I, Sec.
108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223; Pub. L. 96-589, Sec.
3(b), 6(i)(5), Dec. 24, 1980, 94 Stat. 3400, 3410; Pub. L. 97-34,
title I, Sec. 104(d)(1), 111(b)(3), Aug. 13, 1981, 95 Stat. 189,
194; Pub. L. 98-369, div. A, title IV, Sec. 412(b)(3), July 18,
1984, 98 Stat. 792; Pub. L. 99-514, title I, Sec. 104(a)(1), title
XV, Sec. 1525(a), Oct. 22, 1986, 100 Stat. 2103, 2749; Pub. L.
100-647, title I, Sec. 1001(b)(2), Nov. 10, 1988, 102 Stat. 3349;
Pub. L. 105-34, title III, Sec. 312(d)(11), title XII, Sec. 1225,
Aug. 5, 1997, 111 Stat. 840, 1019; Pub. L. 106-230, Sec. 3(a)(1),
July 1, 2000, 114 Stat. 482.)
Miscellaneous
AMENDMENTS
2000 - Subsec. (a)(6). Pub. L. 106-230 inserted ''or which has
gross receipts of $25,000 or more for the taxable year (other than
an organization to which section 527 applies solely by reason of
subsection (f)(1) of such section)'' after ''taxable year''.
1997 - Subsec. (b)(6). Pub. L. 105-34, Sec. 1225, added par. (6).
Subsec. (c). Pub. L. 105-34, Sec. 312(d)(11), substituted
''(relating to gain from sale of principal residence)'' for
''(relating to one-time exclusion of gain from sale of principal
residence by individual who has attained age 55)''.
1988 - Subsec. (a)(1)(C)(i). Pub. L. 100-647 amended subcl. (I)
generally, substituting ''the sum of the amount in effect under
section 63(c)(5)(A) plus the additional standard deduction (if any)
to which the individual is entitled'' for ''the amount in effect
under section 63(c)(5)(A) (relating to limitation on standard
deduction in the case of certain dependents)''.
1986 - Subsec. (a)(1). Pub. L. 99-514, Sec. 104(a)(1)(A), amended
par. (1) generally. Prior to amendment, par. (1) read as follows:
''(1)(A) Every individual having for the taxable year a gross
income of the exemption amount or more, except that a return shall
not be required of an individual (other than an individual
described in subparagraph (C)) -
''(i) who is not married (determined by applying section 143),
is not a surviving spouse (as defined in section 2(a)), and for
the taxable year has a gross income of less than the sum of the
exemption amount plus the zero bracket amount applicable to such
an individual,
''(ii) who is a surviving spouse (as so defined) and for the
taxable year has a gross income of less than the sum of the
exemption amount plus the zero bracket amount applicable to such
an individual, or
''(iii) who is entitled to make a joint return under section
6013 and whose gross income, when combined with the gross income
of his spouse, is, for the taxable year, less than the sum of
twice the exemption amount plus the zero bracket amount
applicable to a joint return, but only if such individual and his
spouse, at the close of the taxable year, had the same household
as their home.
Clause (iii) shall not apply if for the taxable year such spouse
makes a separate return or any other taxpayer is entitled to an
exemption for such spouse under section 151(e).
''(B) The amount specified in clause (i) or (ii) of subparagraph
(A) shall be increased by the exemption amount in the case of an
individual entitled to an additional personal exemption under
section 151(c)(1), and the amount specified in clause (iii) of
subparagraph (A) shall be increased by the exemption amount for
each additional personal exemption to which the individual or his
spouse is entitled under section 151(c).
''(C) The exception under subparagraph (A) shall not apply to -
''(i) a nonresident alien individual;
''(ii) a citizen of the United States entitled to the benefits
of section 931;
''(iii) an individual making a return under section 443(a)(1)
for a period of less than 12 months on account of a change in his
annual accounting period;
''(iv) an individual who has income (other than earned income)
of the exemption amount or more and who is described in section
63(e)(1)(D); or
''(v) an estate or trust.
''(D) For purposes of this paragraph -
''(i) The term 'zero bracket amount' has the meaning given to
such term by section 63(d).
''(ii) The term 'exemption amount' has the meaning given to
such term by section 151(f).''
Subsec. (a)(9). Pub. L. 99-514, Sec. 104(a)(1)(B), substituted
''not less than the sum of the exemption amount plus the basic
standard deduction under section 63(c)(2)(D)'' for ''$2,700 or
more''.
Subsecs. (d), (e). Pub. L. 99-514, Sec. 1525(a), added subsec.
(d) and redesignated former subsec. (d) as (e).
1984 - Subsec. (b)(2). Pub. L. 98-369 struck out ''or section
6015(a)'' after ''subsection (a)''.
1981 - Subsec. (a)(1). Pub. L. 97-34, Sec. 104(d)(1)(D),
substituted ''the exemption amount'' for ''$1,000'', wherever
appearing, substituted ''the sum of the exemption amount plus the
zero bracket amount applicable to such an individual'' for
''$3,300'' in subpar. (A)(i) and for ''$4,400'' in subpar. (A)(ii),
substituted ''the sum of twice the exemption amount plus the zero
bracket amount applicable to a joint return'' for ''$5,400'' in
subpar. (A)(iii), and added subpar. (D).
Subsec. (c). Pub. L. 97-34, Sec. 111(b)(3), substituted
''relating to citizens or residents of the United States living
abroad'' for ''relating to income earned by employees in certain
camps''.
1980 - Subsec. (a)(9). Pub. L. 96-589, Sec. 3(b)(1), added par.
(9).
Subsec. (b)(3). Pub. L. 96-589, Sec. 6(i)(5), substituted
''trustee in a case under title 11 of the United States Code'' for
''trustee in bankruptcy''.
Subsec. (b)(4). Pub. L. 96-589, Sec. 3(b)(2), inserted reference
to estate of an individual under chapter 7 or 11 of title 11 of the
United States Code.
1978 - Subsec. (a)(1)(A). Pub. L. 95-600, Sec. 101(c), 102(b)(1),
substituted in provision preceding cl. (i), ''$1,000'' for
''$750'', in cl. (i), ''$3,050'' for ''$2,950'' and ''$3,300'' for
''$3,050'', in cl. (ii), ''$4,150'' for ''$3,950'' and ''$4,400''
for ''$4,150'', and in cl. (iii), ''$4,900'' for ''$4,700'' and
''$5,400'' for ''$4,900''.
Subsec. (a)(8). Pub. L. 95-600, Sec. 105(d), added par. (8).
Subsec. (c). Pub. L. 95-615 substituted ''(relating to income
earned by employees in certain camps)'' for ''(relating to earned
income from sources without the United States)''.
Pub. L. 95-600, Sec. 404(c)(8), inserted provisions relating to a
one-time exclusion and principal residence, and substituted ''55''
for ''65''.
1977 - Subsec. (a)(1)(A). Pub. L. 95-30 substituted ''(other than
an individual described in subparagraph (C))'' for ''(other than an
individual referred to in section 142(b))'' in provisions preceding
cl. (i), ''$2,950'' for ''$2,450'' in cl. (i), ''$3,950'' for
''$2,850'' in cl. (ii), and ''$4,700'' for ''$3,600'' in cl. (iii).
Subsec. (a)(1)(B). Pub. L. 95-30 reenacted subpar. (B) without
change.
Subsec. (a)(1)(C). Pub. L. 95-30 substituted provisions that the
exception under subparagraph (A) shall not apply to a nonresident
alien individual, a citizen of the United States entitled to the
benefits of section 931, an individual making a return under
section 443(a)(1) for a period of less than 12 months on account of
a change in his annual accounting period, an individual who has
income (other than earned income) of $750 or more and who is
described in section 63(e)(1)(D), or an estate or trust, for
provisions requiring that a return with respect to income taxes
under subtitle A be made by every individual having for the taxable
year a gross income of $750 or more and to whom section 141(e)
(relating to limitations in case of certain dependent taxpayers)
applied.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out in provisions following par. (7) ''or his delegate'' after
''Secretary''.
Subsec. (a)(1)(A), (B). Pub. L. 94-455, Sec. 401(b)(3), reenacted
subpars. (A) and (B) without change.
Subsec. (a)(7). Pub. L. 94-455, Sec. 2101(c), added par. (7).
Subsec. (b)(5). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
''or his delegate'' after ''Secretary''.
1975 - Subsec. (a)(1)(A). Pub. L. 94-164 substituted ''$2,450''
for ''$2,350'' in cl. (i), ''$2,850'' for ''$2,650'' in cl. (ii),
and ''$3,600'' for ''$3,400'' in cl. (iii).
Pub. L. 94-12 substituted ''(determined by applying section 143),
is not a surviving spouse (as defined in section 2(a)), and for the
taxable year has a gross income of less than $2,350'' for
''determined by applying section 143(a)) and for the taxable year
has a gross income of less than $2,050, or'' in cl. (i), added cl.
(ii), redesignated existing cl. (ii) as (iii), in cl. (iii) as so
redesignated substituted ''$3,400'' for ''$2,800'', and in
provisions following cl. (iii) substituted ''Clause (iii)'' for
''Clause (ii)''.
Subsec. (a)(1)(B). Pub. L. 94-12 substituted ''The amount
specified in clause (i) or (ii) of subparagraph (A) shall be
increased by $750'' for ''The $2,050 amount specified in
subparagraph (A)(i) shall be increased to $2,800'' and ''the amount
specified in clause (iii) of subparagraph (A) shall be increased by
$750'' for ''the $2,800 amount specified in subparagraph (A)(ii)
shall be increased by $750''.
Subsec. (a)(6). Pub. L. 93-625 added par. (6) and struck out
provision that Secretary or his delegate shall, by regulation,
exempt from requirement of making returns under this section any
political committee (as defined in section 301(d) of Federal
Election Campaign Act of 1971) having no gross income for taxable
year.
1974 - Subsec. (a). Pub. L. 93-443 provided for exemption from
tax returns requirement of political committees having no gross
income for taxable year.
1971 - Subsec. (a)(1). Pub. L. 92-178 substituted ''$750'' for
''$600'' in subpars. (A) and (B); ''$2,050'' for ''1,700'' in
subpars. (A)(i) and (B); and ''2,800'' for ''2,300'' in subpars.
(A)(ii) and (B), twice; and added subpar. (C), respectively.
1969 - Subsec. (a)(1). Pub. L. 91-172, Sec. 941(a), (d), struck
out after ''$600 or more'', ''(except that any individual who has
attained the age of 65 before the close of his taxable year shall
be required to make a return only if he has for the taxable year a
gross income of $1,200 or more)'', designated remaining
introductory text as subpar. (A), inserted remainder of subpars.
(A) and (B), applicable to taxable years beginning after Dec. 31,
1969; and substituted ''$750'', ''$1,750'', and ''$2,500'' for
''$600'', ''$1,700'', and ''$2,300'' wherever appearing, effective
with respect to taxable years beginning after Dec. 31, 1972.
1964 - Subsec. (c). Pub. L. 88-272 inserted provisions relating
to sale of residence.
1958 - Subsecs. (c), (d). Pub. L. 85-866 added subsec. (c) and
redesignated former subsec. (c) as (d).
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106-230, Sec. 3(d), July 1, 2000, 114 Stat. 483, provided
that: ''The amendments made by this section (amending this section
and sections 6033, 6104, and 6652 of this title) shall apply to
returns for taxable years beginning after June 30, 2000.''
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 312(d)(11) of Pub. L. 105-34 applicable to
sales and exchanges after May 6, 1997, with certain exceptions, see
section 312(d)((e)) of Pub. L. 105-34, set out as a note under
section 121 of this title.
Amendment by section 1225 of Pub. L. 105-34 applicable to
partnership taxable years beginning after Dec. 31, 1997, see
section 1226 of Pub. L. 105-34, as amended, set out as a note under
section 6011 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 effective, except as otherwise
provided, as if included in the provision of the Tax Reform Act of
1986, Pub. L. 99-514, to which such amendment relates, see section
1019(a) of Pub. L. 100-647, set out as a note under section 1 of
this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 104(a)(1) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1986, see section 151(a) of
Pub. L. 99-514, set out as a note under section 1 of this title.
Section 1525(b) of Pub. L. 99-514 provided that: ''The amendment
made by subsection (a) (amending this section) shall apply to
taxable years beginning after December 31, 1986.''
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable with respect to taxable
years beginning after Dec. 31, 1984, see section 414(a) of Pub. L.
98-369, set out as a note under section 6654 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by section 104(d)(1) of Pub. L. 97-34 applicable to
taxable years beginning after Dec. 31, 1984, see section 104(e) of
Pub. L. 97-34, set out as a note under section 1 of this title.
Amendment by section 111(b)(3) of Pub. L. 97-34 applicable with
respect to taxable years beginning after Dec. 31, 1981, see section
115 of Pub. L. 97-34, set out as a note under section 911 of this
title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by section 6(i)(5) of Pub. L. 96-589 effective Oct. 1,
1979, but not applicable to proceedings under title 11 commenced
before Oct. 1, 1979, and amendment by section 3(b) of Pub. L.
96-589 applicable to bankruptcy cases commencing more than 90 days
after Dec. 24, 1980, see section 7(b), (e) of Pub. L. 96-589, set
out as a note under section 108 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by section 101(c) of Pub. L. 95-600 effective with
respect to taxable years beginning after Dec. 31, 1978, see section
101(f)(1) of Pub. L. 95-600, set out as a note under section 1 of
this title.
Amendment by section 102(b)(1) of Pub. L. 95-600 effective with
respect to taxable years beginning after Dec. 31, 1978, see section
102(d)(1) of Pub. L. 95-600, set out as a note under section 151 of
this title.
Amendment by section 105(d) of Pub. L. 95-600 effective with
respect to taxable years beginning after Dec. 31, 1978, see section
105(g)(1) of Pub. L. 95-600, set out as a note under section 32 of
this title.
Amendment by section 404(c)(8) of Pub. L. 95-600 applicable to
sales or exchanges after July 26, 1978, in taxable years ending
after such date, see section 404(d)(1) of Pub. L. 95-600, set out
as a note under section 121 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT; ELECTION OF PRIOR LAW
Amendment by Pub. L. 95-615 applicable to taxable years beginning
after Dec. 31, 1977, with provision for election of prior law, see
section 209 of Pub. L. 95-615, set out as a note under section 911
of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning
after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 401(b)(3) of Pub. L. 94-455 applicable to
taxable years ending after Dec. 31, 1975, see section 401(e) of
Pub. L. 94-455, set out as a note under section 32 of this title.
EFFECTIVE AND TERMINATION DATES OF 1975 AMENDMENTS
Amendment by Pub. L. 94-164 applicable to taxable years ending
after Dec. 31, 1975 and before Jan. 1, 1977, see section 2(g) of
Pub. L. 94-164, set out as a note under section 32 of this title.
Amendment by Pub. L. 94-12 applicable to taxable years ending
after Dec. 31, 1974, and to cease to apply to taxable years ending
after Dec. 31, 1976, see section 209(a) of Pub. L. 94-12, as
amended, set out as a note under section 3 of this title.
EFFECTIVE DATE OF 1974 AMENDMENTS
Amendment by Pub. L. 93-625 applicable to taxable years beginning
after Dec. 31, 1974, see section 10(e) of Pub. L. 93-625, set out
as an Effective Date note under section 527 of this title.
Amendment by Pub. L. 93-443 applicable with respect to taxable
years beginning after Dec. 31, 1971, see section 410(c)(2) of Pub.
L. 93-443, set out as a note under section 431 of Title 2, The
Congress.
EFFECTIVE DATE OF 1971 AMENDMENT
Section 204(a) of Pub. L. 92-178 provided that the amendment made
by that section is effective with respect to taxable years
beginning after Dec. 31, 1971.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by section 941(a) of Pub. L. 91-172 applicable to
taxable years beginning after Dec. 31, 1969, see section 941(c) of
Pub. L. 91-172, set out as a note under section 151 of this title.
Amendment by section 941(d) of Pub. L. 91-172, which substituted
''$750'', ''$1,750'', and ''$2,500'' for ''$600'', ''$1,700'' and
''$2,300'' wherever appearing, effective with respect to taxable
years beginning after Dec. 31, 1972, was repealed by Pub. L.
92-178, title II, Sec. 204(b), Dec. 10, 1971, 85 Stat. 511.
EFFECTIVE DATE OF 1964 AMENDMENT
Amendment by Pub. L. 88-272 applicable to dispositions after Dec.
31, 1963, in taxable years ending after such date, see section
206(c) of Pub. L. 88-272, set out as an Effective Date note under
section 121 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Section 72(c) of Pub. L. 85-866 provided that: ''The amendments
(amending this section and section 911 of this title) made by this
section shall apply to taxable years beginning after December 31,
1957.''
RETURN-FREE TAX SYSTEM
Pub. L. 105-206, title II, Sec. 2004, July 22, 1998, 112 Stat.
726, provided that:
''(a) In General. - The Secretary of the Treasury or the
Secretary's delegate shall develop procedures for the
implementation of a return-free tax system under which appropriate
individuals would be permitted to comply with the Internal Revenue
Code of 1986 without making the return required under section 6012
of such Code for taxable years beginning after 2007.
''(b) Report. - Not later than June 30 of each calendar year
after 1999, the Secretary shall report to the Committee on Ways and
Means of the House of Representatives and the Committee on Finance
of the Senate on -
''(1) what additional resources the Internal Revenue Service
would need to implement such a system;
''(2) the changes to the Internal Revenue Code of 1986 that
could enhance the use of such a system;
''(3) the procedures developed pursuant to subsection (a); and
''(4) the number and classes of taxpayers that would be
permitted to use the procedures developed pursuant to subsection
(a).''
NO RETURN REQUIRED OF INDIVIDUAL WHOSE ONLY GROSS INCOME IS GRANT
OF $1,000 FROM STATE
Pub. L. 97-424, title V, Sec. 542, Jan. 6, 1983, 96 Stat. 2195,
as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
2095, provided that:
''(a) In General. - Nothing in section 6012(a) of the Internal
Revenue Code of 1986 (formerly I.R.C. 1954) shall be construed to
require the filing of a return with respect to income taxes under
subtitle A of such code by an individual whose only gross income
for the taxable year is a grant of $1,000 received from a State
which made such grants generally to residents of such State.
''(b) Effective Date. - Subsection (a) shall apply to taxable
years beginning after December 31, 1981.''
EXEMPTION FROM FILING REQUIREMENT FOR PRIOR YEARS WHERE INCOME OF
POLITICAL PARTY WAS $100 OR LESS
Section 10(f) of Pub. L. 93-625 provided for exemption from
filing requirement for a taxable year beginning after Dec. 31,
1971, and before Jan. 1, 1975, of any section 527(e)(1)
organization where income of political organization was $100 or
less.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1, 106, 882, 911, 6014,
6032, 6033, 6034A, 6037, 6062, 6072, 6104, 6513, 6652 of this
title; title 38 section 1503.
