§6034A. Information to beneficiaries of estates and trusts — Inbound Citations
26 U.S.C. § 6034A
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 6034A as a whole
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(b) The filing of any statement under this section shall be in lieu of the reporting requirements under section 6034A to furnish any statement to a beneficiary regarding amounts distributed to such beneficiary (and such other reporting rules as the Secretary deems appropriate).
Citations to §6034A(c)
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(5) Rules similar to the rules of section 6034A(c) shall apply to items reported by a trust under subsection (b)(1)(B) and to United States persons referred to in such subsection.