Am I required to prepare a 1099Misc?

[anu31402]

My business paid office rent well over $10k last year. Am I still mandated to give my landlord (another corporation) a 1099 Misc or I'm covered by the last year repeal?

[Bees Knees]

From TTB news:

http://www.thetaxbook.com/updates/TheTaxBook/Updates/4-19-11_Repeal_of_1099_Law.pdf

New Law: The new law repeals IRC §6041(i) that would have required information return
reporting for payments to corporations. Thus, no Form 1099-MISC is required if the payment
is to a corporation.

[anu31402]

Thank you.

[taxea]

My business paid office rent well over $10k last year. Am I still mandated to give my landlord (another corporation) a 1099 Misc or I'm covered by the last year repeal?

The repeal was for owners of rentals, not owners of businesses other than if the service was from a corporation.