Pub. L. 105-34, tit. XII, subtit. C, pt. I, sec. 1224

RETURNS REQUIRED ON MAGNETIC MEDIA.

Name: Justis AI
Availability: InStock

EnactedYear: 1997Length: 51 wordsOfficial source

SEC. 1224. RETURNS REQUIRED ON MAGNETIC MEDIA. Paragraph (2) of section 6011(e) (relating to returns on magnetic media) is amended by adding at the end thereof the following new sentence: “Notwithstanding the preceding sentence, the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media ”.