Internal Revenue Code · 26 U.S.C.
§ 6043. Liquidating, etc., transactions
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6043
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- December 30, 1969 by Pub. L. 91–172
- Last amended
- August 20, 1996 by Pub. L. 104–188
- Amendments
- 4 dated changes in the source credit
- Length
- 4 subsections · 525 words · about 2 min to read
- Cross-references
- cites 5; cited by 2 Code sections and 9 other regulations
- Regulations
- 5 issued under this section
(Aug. 16, 1954, ch. 736, 68A Stat. 746; Pub. L. 91–172, title I, § 101(j)(35), Dec. 30, 1969, 83 Stat. 529; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–514, title XV, § 1501(d)(1)(C), Oct. 22, 1986, 100 Stat. 2740; Pub. L. 101–239, title VII, § 7208(b)(1), (3)(A), (B), Dec. 19, 1989, 103 Stat. 2337, 2338; Pub. L. 104–188, title I, § 1704(t)(17), Aug. 20, 1996, 110 Stat. 1888.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6043
- § 1.6043-1 Return regarding corporate dissolution or liquidation.
- § 1.6043-2 Return of information respecting distributions in liquidation.
- § 1.6043-3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
- § 1.6043-4 Information returns relating to certain acquisitions of control and changes in capital structure.
- § 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 5 other sections
- § 501(a) Exemption from tax on corporations, certain trusts, etc.
- § 509(a) Private foundation defined
- § 401(a) Qualified pension, profit-sharing, and stock bonus plans
- § 304(c)(1) Redemption through use of related corporations
- § 6652(c) Failure to file certain information returns, registration statements, etc.
Cited by 2 Code sections
- § 6033(p) Returns by exempt organizations
- § 6652(c)(2)(A) Failure to file certain information returns, registration statements, etc.
Cited in 9 regulations not issued under it
- § 1.302-2 Redemptions not taxable as dividends.
- § 1.331-1 Corporate liquidations.
- § 1.332-6 Records to be kept and information to be filed with return.
- § 1.338(h)(10)-1 Deemed asset sale and liquidation.
- § 1.507-2 Special rules; transfer to, or operation as, public charity.
- § 1.507-3 Special rules; transferee foundations.
- § 1.6041-1 Return of information as to payments of $600 or more.
- § 1.6045-1 Returns of information of brokers and barter exchanges.
- § 301.6652-2 Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- 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
Nearby sections
- § 6041 Information at source
- § 6041A Returns regarding payments of remuneration for services and direct sales
- § 6042 Returns regarding payments of dividends and corporate earnings and profits
- § 6043 Liquidating, etc., transactions
- § 6043A Returns relating to taxable mergers and acquisitions
- § 6044 Returns regarding payments of patronage dividends
- § 6045 Returns of brokers
- § 6045A Information required in connection with transfers of covered securities to brokers
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1996—Pub. L. 104–188 substituted “Liquidating, etc., transactions” for “Liquidating; etc., transactions” in section catchline.
1989—Pub. L. 101–239, § 7208(b)(3)(B), substituted “Liquidating; etc., transactions” for “Returns regarding liquidation, dissolution, termination, or contraction” in section catchline.
Subsec. (a). Pub. L. 101–239, § 7208(b)(3)(A), substituted “Corporate liquidating, etc., transactions” for “Corporations” in heading.
Subsecs. (c), (d). Pub. L. 101–239, § 7208(b)(1), added subsecs. (c) and (d) and struck out former subsec. (c) which read as follows: “Cross Reference.—For provisions relating to penalties for failure to file a return required by subsection (b), see section 6652(c).”
1986—Subsec. (c). Pub. L. 99–514 substituted “section 6652(c)” for “section 6652(d)”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1969—Pub. L. 91–172 inserted references to termination and contraction in section catchline, designated existing provisions as subsec. (a), and added subsecs. (b) and (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment
Pub. L. 101–239, title VII, § 7208(b)(4), Dec. 19, 1989, 103 Stat. 2338, provided that: “The amendments made by this subsection [amending this section and section 6652 of this title] shall apply to transactions after March 31, 1990.”
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title.
Effective Date of 1969 Amendment
Amendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.