---
kind: "section"
citation: "26 U.S.C. § 6050R"
title: "26"
title_heading: "Internal Revenue Code"
number: "6050R"
heading: "Returns relating to certain purchases of fish"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6050R"
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"
---

# §6050R. Returns relating to certain purchases of fish

- (a) **Requirement of reporting—** Every [person](/usc/26/7701.md?p=a-1)—
  - (1) who is engaged in the [trade or business](/usc/26/7701.md?p=a-26) of purchasing fish for resale from any [person](/usc/26/7701.md?p=a-1) engaged in the [trade or business](/usc/26/7701.md?p=a-26) of catching fish; and
  - (2) who makes payments in cash in the course of such [trade or business](/usc/26/7701.md?p=a-26) to such a [person](/usc/26/7701.md?p=a-1) of $600 or more during any calendar year for the purchase of fish,

  shall make a return (at such times as the [Secretary](/usc/26/7701.md?p=a-11-B) may prescribe) described in [subsection (b)](#b) with respect to each [person](/usc/26/7701.md?p=a-1) to whom such a payment was made during such calendar year.

- (b) **Return—** A return is described in this subsection if such return—
  - (1) is in such form as the [Secretary](/usc/26/7701.md?p=a-11-B) may prescribe, and
  - (2) contains—
    - (A) the name, address, and [TIN](/usc/26/7701.md?p=a-41) of each [person](/usc/26/7701.md?p=a-1) to whom a payment described in [subsection (a)(2)](#a-2) was made during the calendar year,
    - (B) the aggregate amount of such payments made to such [person](/usc/26/7701.md?p=a-1) during such calendar year and the date and amount of each such payment, and
    - (C) such other information as the [Secretary](/usc/26/7701.md?p=a-11-B) may require.
- (c) **Statement to be furnished with respect to whom information is required—** Every [person](/usc/26/7701.md?p=a-1) required to make a return under [subsection (a)](#a) shall furnish to each [person](/usc/26/7701.md?p=a-1) 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 a return, and
  - (2) the aggregate amount of payments to the [person](/usc/26/7701.md?p=a-1) required to be shown on the return.

  The written statement required under the preceding sentence shall be furnished to the [person](/usc/26/7701.md?p=a-1) on or before January 31 of the year following the calendar year for which the return under [subsection (a)](#a) is required to be made.

- (d) **Definitions—** For purposes of this section:
  - (1) **Cash—** The term “cash” has the meaning given such term by [section 6050I(d)](/usc/26/6050I.md?p=d).
  - (2) **Fish—** The term “fish” [includes](/usc/26/7701.md?p=c) other forms of aquatic life.

## Source credit

(Added Pub. L. 104–188, title I, § 1116(b)(1), Aug. 20, 1996, 110 Stat. 1763; amended Pub. L. 105–34, title XVI, § 1601(a), Aug. 5, 1997, 111 Stat. 1086; Pub. L. 105–206, title VI, § 6023(21), July 22, 1998, 112 Stat. 826.)

## Notes

### Editorial Notes

### Amendments

1998—Subsec. (b)(2)(A). Pub. L. 105–206 substituted a comma for the semicolon at end.

1997—Pub. L. 105–34, § 1601(a)(2), provided that amendment made by section 1116(b)(1) of Pub. L. 104–188, shall be applied as if reference to chapter 68 were a reference to chapter 61. Section 1116(b)(1) of Pub. L. 104–188 directed amendment of subpart B of part III of subchapter A of chapter 68 by adding this section.

Subsec. (c)(1). Pub. L. 105–34, § 1601(a)(1), substituted “name, address, and phone number of the information contact” for “name and address”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1997 Amendment

Amendment by Pub. L. 105–34 effective as if included in the provisions of the Small Business Job Protection Act of 1996, Pub. L. 104–188, to which it relates, see section 1601(j) of Pub. L. 105–34, set out as a note under section 23 of this title.

### Effective Date

Pub. L. 104–188, title I, § 1116(b)(3), Aug. 20, 1996, 110 Stat. 1764, provided that: “The amendments made by this subsection [enacting this section and amending section 6724 of this title] shall apply to payments made after December 31, 1997.”