Internal Revenue Code · 26 U.S.C.
§ 6116. Requirement for prisons located in United States to provide information for tax administration
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. § 6116
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 21, 2011 by Pub. L. 112–41
- Length
- 3 subsections · 191 words · about 1 min to read
Not later than September 15, 2012, and annually thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons shall provide to the Secretary in electronic format a list with the information described in subsection (b) of all the inmates incarcerated within the prison system for any part of the prior 2 calendar years or the current calendar year through August 31.
(Added Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.)
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 112–41
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 61 INFORMATION AND RETURNS
- Subchapter B Miscellaneous Provisions
Nearby sections
- § 6112 Material advisors of reportable transactions must keep lists of advisees, etc.
- § 6113 Disclosure of nondeductibility of contributions
- § 6114 Treaty-based return positions
- § 6115 Disclosure related to quid pro quo contributions
- § 6116 Requirement for prisons located in United States to provide information for tax administration
- § 6117 Cross reference