Citations — §6050K. Returns relating to exchanges of certain partnership interests

Citations to 26 U.S.C. § 6050K as a whole

26 U.S.C. § 6721(e)(2)(A)

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(A) in the case of a return other than a return required under section 6045(a), 6041A(b), 6050H, 6050I, 6050J, 6050K, or 6050L, 10 percent of the aggregate amount of the items required to be reported correctly,
26 U.S.C. § 6721(e)(2)(B)

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(B) in the case of a return required to be filed by section 6045(a), 6050K, or 6050L, 5 percent of the aggregate amount of the items required to be reported correctly,

26 U.S.C. § 6722(e)(2)(B)

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(B) in the case of a payee statement required under section 6045(b), 6050K(b), or 6050L(c), 5 percent of the aggregate amount of the items required to be reported correctly, and
26 U.S.C. § 6724(d)(2)(P)

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(P) section 6050K(b) (relating to returns relating to exchanges of certain partnership interests),

26 U.S.C. § 6724(d)(3)(A)

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(A) the notice required by section 6050K(c)(1) (relating to requirement that transferor notify partnership of exchange),