Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 6050K: Returns relating to exchanges of certain partnership interests
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the name and address of the transferee and transferor in such exchange, and such other information as the Secretary may by regulations prescribe. the name, address, and phone number of the information contact of the partnership required to make such return, and the information required to be shown on the return with respect to such person. In the case of any exchange described in subsection (a), the transferor of the partnership interest shall promptly notify the partnership of such exchange. A partnership shall not be required to make a return under this section with respect to any exchange until the partnership is notified of such exchange.
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