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
- § 6101. Period Covered By Returns Or Other Documents
- § 6102. Computations On Returns Or Other Documents
- § 6103. Confidentiality and Disclosure of Returns and Return Information
- § 6104. Publicity of Information Required From Certain Exempt Organizations and Certain Trusts
- § 6105. Confidentiality of Information Arising Under Treaty Obligations
- § 6106. Repealed
- § 6107. Income Tax Return Preparer Must Furnish Copy of Return to Taxpayer and Must Retain a Copy Or List
- § 6108. Statistical Publications and Studies
- § 6109. Identifying Numbers
- § 6110. Public Inspection of Written Determinations
- § 6111. Disclosure of Reportable Transactions
- § 6112. Material Advisors of Reportable Transactions Must Keep Lists of Advisees, Etc
- § 6113. Disclosure of Nondeductibility of Contributions
- § 6114. Treaty-Based Return Positions
- § 6115. Disclosure Related to Quid Pro Quo Contributions
- § 6116. Cross Reference