Part III. Information Returns
Subpart A. Information Concerning Persons Subject to Special Provisions
- 26 U.S.C. § 6031 Return of Partnership Income
- 26 U.S.C. § 6032 Returns of Banks With Respect to Common Trust Funds
- 26 U.S.C. § 6033 Returns By Exempt Organizations
- 26 U.S.C. § 6034 Returns By Certain Trusts
- 26 U.S.C. § 6034A Information to Beneficiaries of Estates and Trusts
- 26 U.S.C. § 6035 Repealed
- 26 U.S.C. § 6036 Notice of Qualification As Executor Or Receiver
- 26 U.S.C. § 6037 Return of S Corporation
- 26 U.S.C. § 6038 Information Reporting With Respect to Certain Foreign Corporations and Partnerships
- 26 U.S.C. § 6038A Information With Respect to Certain Foreign-Owned Corporations
- 26 U.S.C. § 6038B Notice of Certain Transfers to Foreign Persons
- 26 U.S.C. § 6038C Information With Respect to Foreign Corporations Engaged In U.s. Business
- 26 U.S.C. § 6038D Information With Respect to Foreign Financial Assets
- 26 U.S.C. § 6039 Returns Required In Connection With Certain Options
- 26 U.S.C. § 6039A Repealed
- 26 U.S.C. § 6039B Repealed
- 26 U.S.C. § 6039C Returns With Respect to Foreign Persons Holding Direct Investments In United States Real Property Interests
- 26 U.S.C. § 6039D Returns and Records With Respect to Certain Fringe Benefit Plans
- 26 U.S.C. § 6039E Information Concerning Resident Status
- 26 U.S.C. § 6039F Notice of Large Gifts Received From Foreign Persons
- 26 U.S.C. § 6039G Information On Individuals Losing United States Citizenship
- 26 U.S.C. § 6039H Information With Respect to Alaska Native Settlement Trusts and Sponsoring Native Corporations
- 26 U.S.C. § 6039I Returns and Records With Respect to Employer-Owned Life Insurance Contracts
- 26 U.S.C. § 6039J Information Reporting With Respect to Commodity Credit Corporation Transactions
- 26 U.S.C. § 6040 Cross References
Subpart B. Information Concerning Transactions With Other Persons
- 26 U.S.C. § 6041 Information At Source
- 26 U.S.C. § 6041A Returns Regarding Payments of Remuneration For Services and Direct Sales
- 26 U.S.C. § 6042 Returns Regarding Payments of Dividends and Corporate Earnings and Profits
- 26 U.S.C. § 6043 Liquidating, Etc., Transactions
- 26 U.S.C. § 6043A Returns Relating to Taxable Mergers and Acquisitions
- 26 U.S.C. § 6044 Returns Regarding Payments of Patronage Dividends
- 26 U.S.C. § 6045 Returns of Brokers
- 26 U.S.C. § 6045A Information Required In Connection With Transfers of Covered Securities to Brokers
- 26 U.S.C. § 6045B Returns Relating to Actions Affecting Basis of Specified Securities
- 26 U.S.C. § 6046 Returns As to Organization Or Reorganization of Foreign Corporations and As to Acquisitions of Their Stock
- 26 U.S.C. § 6046A Returns As to Interests In Foreign Partnerships
- 26 U.S.C. § 6047 Information Relating to Certain Trusts and Annuity Plans
- 26 U.S.C. § 6048 Information With Respect to Certain Foreign Trusts
- 26 U.S.C. § 6049 Returns Regarding Payments of Interest
- 26 U.S.C. § 6050 Repealed
- 26 U.S.C. § 6050A Reporting Requirements of Certain Fishing Boat Operators
- 26 U.S.C. § 6050B Returns Relating to Unemployment Compensation
- 26 U.S.C. § 6050C Repealed
- 26 U.S.C. § 6050D Returns Relating to Energy Grants and Financing
- 26 U.S.C. § 6050E State and Local Income Tax Refunds
- 26 U.S.C. § 6050F Returns Relating to Social Security Benefits
- 26 U.S.C. § 6050G Returns Relating to Certain Railroad Retirement Benefits
- 26 U.S.C. § 6050H Returns Relating to Mortgage Interest Received In Trade Or Business From Individuals
- 26 U.S.C. § 6050I Returns Relating to Cash Received In Trade Or Business, Etc
- 26 U.S.C. § 6050J Returns Relating to Foreclosures and Abandonments of Security
- 26 U.S.C. § 6050K Returns Relating to Exchanges of Certain Partnership Interests
- 26 U.S.C. § 6050L Returns Relating to Certain Donated Property
- 26 U.S.C. § 6050M Returns Relating to Persons Receiving Contracts From Federal Executive Agencies
- 26 U.S.C. § 6050N Returns Regarding Payments of Royalties
- 26 U.S.C. § 6050P Returns Relating to the Cancellation of Indebtedness By Certain Entities
- 26 U.S.C. § 6050Q Certain Long-Term Care Benefits
- 26 U.S.C. § 6050R Returns Relating to Certain Purchases of Fish
- 26 U.S.C. § 6050S Returns Relating to Higher Education Tuition and Related Expenses
- 26 U.S.C. § 6050T Returns Relating to Credit For Health Insurance Costs of Eligible Individuals
- 26 U.S.C. § 6050U Charges Or Payments For Qualified Long-Term Care Insurance Contracts Under Combined Arrangements
- 26 U.S.C. § 6050V Returns Relating to Applicable Insurance Contracts In Which Certain Exempt Organizations Hold Interests
- 26 U.S.C. § 6050W Returns Relating to Payments Made In Settlement of Payment Card and Third Party Network Transactions
Subpart C. Information Regarding Wages Paid Employees
Subpart D. Information Regarding Health Insurance Coverage
Subpart E. Registration of and Information Concerning Pension, Etc., Plans
Subpart F. Information Concerning Tax Return Preparers