Pub. L. 104-168, tit. XII, sec. 1201
PHONE NUMBER OF PERSON PROVIDING PAYEE STATEMENTS REQUIRED TO BE SHOWN ON SUCH STATEMENT.
Sec. 1201. PHONE NUMBER OF PERSON PROVIDING PAYEE STATEMENTS REQUIRED TO BE SHOWN ON SUCH STATEMENT. (a) General Rule.— The following provisions are each amended by striking “name and address” and inserting “name, address, and phone number of the information contact”: (1) Section 6041(d)(1). (2) Section 6041A(e)(1). (3) Section 6042(c)(1). (4) Section 6044(e)(1). (5) Section 6045(b)(1). (6) Section 6049(c)(1)(A). (7) Section 6050B(b)(1). (8) Section 6050H(d)(1). (9) Section 60501(e)(1). 110 STAT. 1470 (10) Section 6050J(e). (11) Section 6050K(b)(1). (12) Section 6050N(b)(1). (b) Effective Date.— The amendments made by subsection (a) shall apply to statements required to be finished after December 31, 1996 (determined without regard to any extension).