Statements (14)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:annualReport |
gptkb:Form_1099-MISC
|
| gptkbp:appliesTo |
payments to attorneys
|
| gptkbp:codifiedIn |
26 U.S. Code § 6050V
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 6050V
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:purpose |
to ensure reporting of attorney fee payments for tax compliance
|
| gptkbp:requires |
information reporting of certain payments to attorneys
|
| gptkbp:startDate |
January 1, 1998
|
| gptkbp:threshold |
$600 or more in payments
|
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
|
| gptkbp:bfsLayer |
7
|