§6045A. Information required in connection with transfers of covered securities to brokers — Inbound Citations
26 U.S.C. § 6045A
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 6045A as a whole
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(ii) was transferred to such account from an account in which such security was a covered security, but only if the broker received a statement under section 6045A with respect to the transfer.
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(I) section 6045A (relating to information required in connection with transfers of covered securities to brokers),
Citations to §6045A(d)
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(xxvii) section 6045A(d) (relating to returns for certain digital assets),