26 U.S.C. § 6050A: Reporting requirements of certain fishing boat operators

the identity of each individual performing such services; the percentage of each such individual’s share of the catches of fish or other forms of aquatic animal life, and the percentage of the operator’s share of such catches; if such individual receives his share in kind, the type and weight of such share, together with such other information as the Secretary may prescribe by regulations reasonably necessary to determine the value of such share; if such individual receives a share of the proceeds of such catches, the amount so received; and any cash remuneration described in section 3121(b)(20)(A). Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing the information relating to such person required to be contained in such return. The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.