Chapter 61. Information and Returns
Subchapter A. Returns and Records
- Part I. Records, Statements, and Special Returns
- Part II. Tax Returns Or Statements
- Part III. Information Returns
- Part IV. Signing and Verifying of Returns and Other Documents
- Part V. Time For Filing Returns and Other Documents
- Part VI. Extension of Time For Filing Returns
- Part VII. Place For Filing Returns Or Other Documents
- Part VIII. Designation of Income Tax Payments to Presidential Election Campaign Fund
Subchapter B. Miscellaneous Provisions
- 26 U.S.C. § 6101 Period Covered By Returns Or Other Documents
- 26 U.S.C. § 6102 Computations On Returns Or Other Documents
- 26 U.S.C. § 6103 Confidentiality and Disclosure of Returns and Return Information
- 26 U.S.C. § 6104 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts
- 26 U.S.C. § 6105 Confidentiality of Information Arising Under Treaty Obligations
- 26 U.S.C. § 6106 Repealed
- 26 U.S.C. § 6107 Tax Return Preparer Must Furnish Copy of Return to Taxpayer and Must Retain a Copy Or List
- 26 U.S.C. § 6108 Statistical Publications and Studies
- 26 U.S.C. § 6109 Identifying Numbers
- 26 U.S.C. § 6110 Public Inspection of Written Determinations
- 26 U.S.C. § 6111 Disclosure of Reportable Transactions
- 26 U.S.C. § 6112 Material Advisors of Reportable Transactions Must Keep Lists of Advisees, Etc
- 26 U.S.C. § 6113 Disclosure of Nondeductibility of Contributions
- 26 U.S.C. § 6114 Treaty-Based Return Positions
- 26 U.S.C. § 6115 Disclosure Related to Quid Pro Quo Contributions
- 26 U.S.C. § 6116 Requirement For Prisons Located In United States to Provide Information For Tax Administration
- 26 U.S.C. § 6117 Cross Reference