may prescribe such regulations and other guidance as may be appropriate or necessary to carry out the purpose of this subsection, including rules to prevent duplicative reporting of transactions. . (b) Clerical amendment The table of sections for subchapter A of chapter 61 of such Code is amended by adding at the end the following new item: Sec. 6050Z. Returns relating to income from certain rentals of space in the beauty service industry. . (c) Effective date The amendments made by this section shall apply to payments made after December 31, 2018.