Pub. L. 112-9, sec. 3 (as amended)
REPEAL OF EXPANSION OF INFORMATION REPORTING REQUIREMENTS FOR RENTAL PROPERTY EXPENSE PAYMENTS.
SEC. 3. REPEAL OF EXPANSION OF INFORMATION REPORTING REQUIREMENTS FOR RENTAL PROPERTY EXPENSE PAYMENTS.
(a) In General.—Section 6041 of the Internal Revenue Code of 1986 is amended by striking subsection (h).
(b) [26 U.S.C. 6041 note] Effective Date.—The amendment made by this section shall apply to payments made after December 31, 2010.
- Cross-references to the US Code
- 26 U.S.C. 6041 note