---
kind: "section"
citation: "26 U.S.C. § 6040"
title: "26"
title_heading: "Internal Revenue Code"
number: "6040"
heading: "Cross references"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6040"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter A — Returns and Records"
  - "Part III — Information Returns"
  - "Subpart A — Information Concerning Persons Subject to Special Provisions"
---

# §6040. Cross references

- (1) For the notice required of [persons](/usc/26/7701.md?p=a-1) acting in a [fiduciary](/usc/26/7701.md?p=a-6) capacity for [taxpayers](/usc/26/7701.md?p=a-14) or for transferees, see sections [6212](/usc/26/6212.md), [6901(g)](/usc/26/6901.md?p=g), and 6903.
- (2) For application by [fiduciary](/usc/26/7701.md?p=a-6) for determination of tax and discharge from personal liability therefor, see section 2204.
- (3) For the notice required of [taxpayers](/usc/26/7701.md?p=a-14) for redetermination of taxes claimed as credits, see sections [905(c)](/usc/26/905.md?p=c) and 2016.
- (4) For exemption certificates required to be furnished to employers by [employees](/usc/26/7701.md?p=a-20), see [section 3402(f)(2)](/usc/26/3402.md?p=f-2), (3), (4), and (5).
- (5) For receipts, constituting [information returns](/usc/26/6724.md?p=d-1), required to be furnished to [employees](/usc/26/7701.md?p=a-20), 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- (6) Repealed.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](/usc/26/7701.md?p=a-3) expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.
- (9) For the application, which a [taxpayer](/usc/26/7701.md?p=a-14) 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.)

## Notes

### Editorial Notes

### Amendments

1970—Par. (2). Pub. L. 91–614 substituted “fiduciary” for “executor”.

1965—Par. (6). Pub. L. 89–44 struck out par. (6) which cross referred to section 4234 of this title.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1970 Amendment

Amendment by Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title.

### Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44 applicable with respect to admissions, services, and uses after noon, Dec. 31, 1965, see section 701(b)(1) of Pub. L. 89–44, set out as a note under section 4291 of this title.