26 U.S.C. § 6045B: Returns relating to actions affecting basis of specified securities

a description of any organizational action which affects the basis of such specified security of such issuer, the quantitative effect on the basis of such specified security resulting from such action, and such other information as the Secretary may prescribe. 45 days after the date of the action described in subsection (a), or January 15 of the year following the calendar year during which such action occurred. 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 security, and such other information as the Secretary may prescribe. For purposes of this section, the term “specified security” has the meaning given such term by section 6045(g)(3)(B). No return shall be required under this section with respect to actions described in subsection (a) with respect to a specified security which occur before the applicable date (as defined in section 6045(g)(3)(C)) with respect to such security. the name, address, phone number, and email address of the information contact of such person, and the information described in paragraphs (1), (2), and (3) of subsection (a).