The parent of any child to whom this subsection applies for any taxable year shall provide the TIN of such parent to such child and such child shall include such TIN on the child’s return of tax imposed by this section for such taxable year.

← Special rules for determining parent to whom subsection applies Election to claim certain unearned income of child on parent’s return →

in view

Whole section

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us/statute/26/1/g/6 — Providing of parent’s TIN · Axiom

Axiom
US Federal
Statutes
Title 26
§ 1
(g)
(6)

Providing of parent’s TIN

Official source

← Special rules for determining parent to whom subsection applies Election to claim certain unearned income of child on parent’s return →

in view

Whole section