26 USC § 6039J - Information reporting with respect to Commodity Credit Corporation transactions

---
identifier: "/us/usc/t26/s6039J"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6039J - Information reporting with respect to Commodity Credit Corporation transactions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6039J"
section_name: "Information reporting with respect to Commodity Credit Corporation transactions"
chapter_number: 61
chapter_name: "INFORMATION AND RETURNS"
subchapter_number: "A"
subchapter_name: "Returns and Records"
part_number: "III"
part_name: "INFORMATION RETURNS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 110–234, title XV, § 15353(a), May 22, 2008, 122 Stat. 1526, and Pub. L. 110–246, § 4(a), title XV, § 15353(a), June 18, 2008, 122 Stat. 1664, 2288.)"
---


# § 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.

---

**Source Credit**: (Added Pub. L. 110–234, title XV, § 15353(a), May 22, 2008, 122 Stat. 1526, and Pub. L. 110–246, § 4(a), title XV, § 15353(a), June 18, 2008, 122 Stat. 1664, 2288.)

## Editorial Notes

### Codification

and  enacted identical sections.  was repealed by .

## Statutory Notes and Related Subsidiaries

### Effective Date

Enactment of this section and repeal of  by  effective , the date of enactment of , except as otherwise provided, see , set out as a note under , Agriculture.

> “The amendments made by this section [enacting this section] shall apply to loans repaid on or after
> 
> .”

, , , and , title XV, § 15353(c), , , 2289, provided that:

[ and  enacted identical provisions.  was repealed by , set out as a note under , Agriculture.]