Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
gptkb:U.S._persons
foreign persons |
| gptkbp:codifiedIn |
gptkb:26_U.S.C._§_6050Y
|
| gptkbp:enactedBy |
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 6050Y
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:penalty |
monetary penalties
|
| gptkbp:requires |
gptkb:Form_1099-R
gptkb:Form_1099-LS gptkb:Form_1099-SB |
| gptkbp:requiresReportingBy |
life insurance companies
payors of reportable death benefits acquirers of life insurance policies |
| gptkbp:startDate |
January 1, 2018
|
| gptkbp:subject |
reporting of certain life insurance contract transactions
reportable death benefits reportable policy sales |
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
|
| gptkbp:bfsLayer |
7
|