Part III. Information Returns
Subpart A. Information Concerning Persons Subject to Special Provisions
- § 6031. Return of Partnership Income
- § 6032. Returns of Banks With Respect to Common Trust Funds
- § 6033. Returns By Exempt Organizations
- § 6034. Returns By Trusts Described In Section 4947(a)(2) Or Claiming Charitable Deductions Under Section 642(c)
- § 6034a. Information to Beneficiaries of Estates and Trusts
- § 6035. [Repealed]
- § 6036. Notice of Qualification As Executor Or Receiver
- § 6037. Return of S Corporation
- § 6038. Information Reporting With Respect to Certain Foreign Corporations and Partnerships
- § 6038a. Information With Respect to Certain Foreign-Owned Corporations
- § 6038b. Notice of Certain Transfers to Foreign Persons
- § 6038c. Information With Respect to Foreign Corporations Engaged In U.s. Business
- § 6039. Information Required In Connection With Certain Options
- § 6039a. Repealed
- § 6039b. Repealed
- § 6039c. Returns With Respect to Foreign Persons Holding Direct Investments In United States Real Property Interests
- § 6039d. Returns and Records With Respect to Certain Fringe Benefit Plans
- § 6039e. Information Concerning Resident Status
- § 6039f. Notice of Large Gifts Received From Foreign Persons
- § 6039g. Information On Individuals Losing United States Citizenship
- § 6039h. Information With Respect to Alaska Native Settlement Trusts and Sponsoring Native Corporations
- § 6040. Cross References
Subpart B. Information Concerning Transactions With Other Persons
- § 6041. Information At Source
- § 6041a. Returns Regarding Payments of Remuneration For Services and Direct Sales
- § 6042. Returns Regarding Payments of Dividends and Corporate Earnings and Profits
- § 6043. Liquidating, Etc., Transactions
- § 6043a. Returns Relating to Taxable Mergers and Acquisitions
- § 6044. Returns Regarding Payments of Patronage Dividends
- § 6045. Returns of Brokers
- § 6046. Returns As to Organization Or Reorganization of Foreign Corporations and As to Acquisitions of Their Stock
- § 6046a. Returns As to Interests In Foreign Partnerships
- § 6047. Information Relating to Certain Trusts and Annuity Plans
- § 6048. Information With Respect to Certain Foreign Trusts
- § 6049. Returns Regarding Payments of Interest
- § 6050. Repealed
- § 6050a. Reporting Requirements of Certain Fishing Boat Operators
- § 6050b. Returns Relating to Unemployment Compensation
- § 6050c. Repealed
- § 6050d. Returns Relating to Energy Grants and Financing
- § 6050e. State and Local Income Tax Refunds
- § 6050f. Returns Relating to Social Security Benefits
- § 6050g. Returns Relating to Certain Railroad Retirement Benefits
- § 6050h. Returns Relating to Mortgage Interest Received In Trade Or Business From Individuals
- § 6050i. Returns Relating to Cash Received In Trade Or Business, Etc
- § 6050j. Returns Relating to Foreclosures and Abandonments of Security
- § 6050k. Returns Relating to Exchanges of Certain Partnership Interests
- § 6050l. Returns Relating to Certain Dispositions of Donated Property
- § 6050m. Returns Relating to Persons Receiving Contracts From Federal Executive Agencies
- § 6050n. Returns Regarding Payments of Royalties
- § 6050p. Returns Relating to the Cancellation of Indebtedness By Certain Entities
- § 6050q. Certain Long-Term Care Benefits
- § 6050r. Returns Relating to Certain Purchases of Fish
- § 6050s. Returns Relating to Higher Education Tuition and Related Expenses
- § 6050t. Returns Relating to Credit For Health Insurance Costs of Eligible Individuals
Subpart C. Information Regarding Wages Paid Employees
Subpart D. Repealed
Subpart E. Registration of and Information Concerning Pension, Etc., Plans
Subpart F. Information Concerning Income Tax Return Preparers