26 U.S.C. § 6043A: Returns relating to taxable mergers and acquisitions

a description of the acquisition, the name and address of each shareholder of the acquired corporation who is required to recognize gain (if any) as a result of the acquisition, the amount of money and the fair market value of other property transferred to each such shareholder as part of such acquisition, and such other information as the Secretary may prescribe. Any person who holds stock as a nominee for another person shall furnish in the manner prescribed by the Secretary to such other person the information provided by the corporation under subsection (d). In the case of stock held by any person as a nominee, references in this section (other than in subsection (c)) to a shareholder shall be treated as a reference to the nominee. For purposes of this section, the term “taxable acquisition” means any acquisition by a corporation of stock in or property of another corporation if any shareholder of the acquired corporation is required to recognize gain (if any) as a result of such acquisition. the name, address, and phone number of the information contact of the person required to make such return, the information required to be shown on such return with respect to such shareholder, and such other information as the Secretary may prescribe.