Pub. L. 101-508, tit. XI, subtit. A, pt. II, sec. 11112

REQUIREMENT OF IDENTIFYING NUMBER FOR CERTAIN DEPENDENTS.

EnactedYear: 1990Length: 55 wordsOfficial source
SEC. 11112. REQUIREMENT OF IDENTIFYING NUMBER FOR CERTAIN DEPENDENTS. (a) General Rule.— Paragraph (2) of section 6109(e) (relating to furnishing number for certain dependents) is amended by striking “2 years” and inserting “1 year”. (b) Effective Date.— The amendment made by subsection (a) shall apply to returns for taxable years beginning after December 31, 1990.
Pub. L. 101-508, tit. XI, subtit. A, pt. II, sec. 11112: REQUIREMENT OF IDENTIFYING NUMBER FOR CERTAIN DEPENDENTS. | Justis AI