26 USC 6039D
§ 6039D - Returns and records with respect to certain fringe benefit plans
- § 6039D - Returns and records with respect to certain fringe benefit plans
- CHAPTER 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records
- Notes
- Editorial Notes
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2014 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date
- Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514 for Fiscal Year 1990
- Plan Amendments Not Required Until January 1, 1989
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