Amendments
1996—Subsec. (e). [Pub. L. 104–168] substituted “name, address, and phone number of the information contact” for “name and address”.
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Amendment by [Pub. L. 104–168] applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see [section 1201(b) of Pub. L. 104–168], set out as a note under section 6041 of this title.
Effective Date
[Pub. L. 98–369, div. A, title I, § 148(d)], July 18, 1984, [98 Stat. 689], provided that: “The amendments made by this section [enacting this section and amending sections 6652 and 6678 of this title] shall apply with respect to acquisitions of property and abandonments of property after December 31, 1984.”