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26 USC § 6040 - Cross references 

---
identifier: "/us/usc/t26/s6040"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6040 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6040"
section_name: "Cross references"
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: "(Aug. 16, 1954, ch. 736, 68A Stat. 744, § 6037; renumbered § 6038, Pub. L. 85–866, title I, § 64(c), Sept. 2, 1958, 72 Stat. 1656; renumbered § 6039, Pub. L. 86–780, § 6(a), Sept. 14, 1960, 74 Stat. 1014; renumbered § 6040, Pub. L. 88–272, title II, § 221(b)(1), Feb. 26, 1964, 78 Stat. 73; amended Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837.)"
---

# § 6040. Cross references

**(1)** For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901(g), and 6903.

**(2)** For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.

**(3)** For the notice required of taxpayers for redetermination of taxes claimed as credits, see sections 905(c) and 2016.

**(4)** For exemption certificates required to be furnished to employers by employees, see section 3402(f)(2), (3), (4), and (5).

**(5)** For receipts, constituting information returns, required to be furnished to employees, see section 6051.

**[(6)** Repealed. Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148]

**(7)** For information required with respect to the redemption of stamps, see section 6805.

**(8)** For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.

**(9)** For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 744, § 6037; renumbered § 6038, Pub. L. 85–866, title I, § 64(c), Sept. 2, 1958, 72 Stat. 1656; renumbered § 6039, Pub. L. 86–780, § 6(a), Sept. 14, 1960, 74 Stat. 1014; renumbered § 6040, Pub. L. 88–272, title II, § 221(b)(1), Feb. 26, 1964, 78 Stat. 73; amended Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837.)

## Editorial Notes

### Amendments

1970—Par. (2).  substituted “fiduciary” for “executor”.

1965—Par. (6).  struck out par. (6) which cross referred to .

## Statutory Notes and Related Subsidiaries

### Effective Date of 1970 Amendment

Amendment by  applicable with respect to decedents dying after , see , set out as a note under .

### Effective Date of 1965 Amendment

Amendment by  applicable with respect to admissions, services, and uses after noon, , see , set out as a note under .