---
kind: "section"
citation: "26 U.S.C. § 6043A"
title: "26"
title_heading: "Internal Revenue Code"
number: "6043A"
heading: "Returns relating to taxable mergers and acquisitions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6043A"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter A — Returns and Records"
  - "Part III — Information Returns"
  - "Subpart B — Information Concerning Transactions With Other Persons"
---

# §6043A. Returns relating to taxable mergers and acquisitions

- (a) **In general—** According to the forms or regulations prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B), the acquiring [corporation](/usc/26/7701.md?p=a-3) in any taxable acquisition shall make a return setting forth—
  - (1) a description of the acquisition,
  - (2) the name and address of each [shareholder](/usc/26/7701.md?p=a-8) of the acquired [corporation](/usc/26/7701.md?p=a-3) who is required to recognize gain (if any) as a result of the acquisition,
  - (3) the amount of money and the fair market value of other property transferred to each such [shareholder](/usc/26/7701.md?p=a-8) as part of such acquisition, and
  - (4) such other information as the [Secretary](/usc/26/7701.md?p=a-11-B) may prescribe.

  To the extent provided by the [Secretary](/usc/26/7701.md?p=a-11-B), the requirements of this section applicable to the acquiring [corporation](/usc/26/7701.md?p=a-3) shall be applicable to the acquired [corporation](/usc/26/7701.md?p=a-3) and not to the acquiring [corporation](/usc/26/7701.md?p=a-3).

- (b) **Nominees—** According to the forms or regulations prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B):
  - (1) **Reporting—** Any [person](/usc/26/7701.md?p=a-1) who holds [stock](/usc/26/7701.md?p=a-7) as a nominee for another [person](/usc/26/7701.md?p=a-1) shall furnish in the manner prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B) to such other [person](/usc/26/7701.md?p=a-1) the information provided by the [corporation](/usc/26/7701.md?p=a-3) under [subsection (d)](#d).
  - (2) **Reporting to nominees—** In the case of [stock](/usc/26/7701.md?p=a-7) held by any [person](/usc/26/7701.md?p=a-1) as a nominee, references in this section (other than in [subsection (c)](#c)) to a [shareholder](/usc/26/7701.md?p=a-8) shall be treated as a reference to the nominee.
- (c) **Taxable acquisition—** For purposes of this section, the term “taxable acquisition” means any acquisition by a [corporation](/usc/26/7701.md?p=a-3) of [stock](/usc/26/7701.md?p=a-7) in or property of another [corporation](/usc/26/7701.md?p=a-3) if any [shareholder](/usc/26/7701.md?p=a-8) of the acquired [corporation](/usc/26/7701.md?p=a-3) is required to recognize gain (if any) as a result of such acquisition.
- (d) **Statements to be furnished to shareholders—** According to the forms or regulations prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B), every [person](/usc/26/7701.md?p=a-1) required to make a return under [subsection (a)](#a) shall furnish to each [shareholder](/usc/26/7701.md?p=a-8) whose name is required to be set forth in such return a written statement showing—
  - (1) the name, address, and phone number of the information contact of the [person](/usc/26/7701.md?p=a-1) required to make such return,
  - (2) the information required to be shown on such return with respect to such [shareholder](/usc/26/7701.md?p=a-8), and
  - (3) such other information as the [Secretary](/usc/26/7701.md?p=a-11-B) may prescribe.

  The written statement required under the preceding sentence shall be furnished to the [shareholder](/usc/26/7701.md?p=a-8) on or before January 31 of the year following the calendar year during which the taxable acquisition occurred.


## Source credit

(Added Pub. L. 108–357, title VIII, § 805(a), Oct. 22, 2004, 118 Stat. 1573.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. L. 108–357, title VIII, § 805(d), Oct. 22, 2004, 118 Stat. 1574, provided that: “The amendments made by this section [enacting this section and amending section 6724 of this title] shall apply to acquisitions after the date of the enactment of this Act [Oct. 22, 2004].”