Title 26 — Internal Revenue Code
Subtitle F — Procedure and Administration
Chapter 61. Information and Returns
122 sections
Part I — Records, Statements, and Special Returns
Subpart A — General Requirement
Subpart B — Income Tax Returns
- 6012Persons required to make returns of income
- 6013Joint returns of income tax by husband and wife
- 6014Income tax return—tax not computed by taxpayer
- 6015Relief from joint and several liability on joint return
- 6016Repealed. Pub. L. 90–364, title I, § 103(a)
- 6017Self-employment tax returns
- 6017ARepealed. Pub. L. 101–239, title VII, § 7711(b)(1)
Subpart C — Estate and Gift Tax Returns
Subpart D — Miscellaneous Provisions
Subpart A — Information Concerning Persons Subject to Special Provisions
- 6031Return of partnership income
- 6032Returns of banks with respect to common trust funds
- 6033Returns by exempt organizations
- 6034Returns by certain trusts
- 6034AInformation to beneficiaries of estates and trusts
- 6035Basis information to persons acquiring property from decedent
- 6036Notice of qualification as executor or receiver
- 6037Return of S corporation
- 6038Information reporting with respect to certain foreign corporations and partnerships
- 6038AInformation with respect to certain foreign-owned corporations
- 6038BNotice of certain transfers to foreign persons
- 6038CInformation with respect to foreign corporations engaged in U.S. business
- 6038DInformation with respect to foreign financial assets
- 6038EInformation with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
- 6039Returns required in connection with certain options
- 6039ARepealed. Pub. L. 96–223, title IV, § 401(a)
- 6039BRepealed. Pub. L. 99–514, title XIII, § 1303(b)(5)
- 6039CReturns with respect to foreign persons holding direct investments in United States real property interests
- 6039DReturns and records with respect to certain fringe benefit plans
- 6039EInformation concerning resident status
- 6039FNotice of large gifts received from foreign persons
- 6039GInformation on individuals losing United States citizenship
- 6039HInformation with respect to Alaska Native Settlement Trusts and Native Corporations
- 6039IReturns and records with respect to employer-owned life insurance contracts
- 6039JInformation reporting with respect to Commodity Credit Corporation transactions
- 6039KReturns with respect to qualified opportunity funds and qualified rural opportunity funds
- 6039LInformation required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
- 6040Cross references
Subpart B — Information Concerning Transactions With Other Persons
- 6041Information at source
- 6041AReturns regarding payments of remuneration for services and direct sales
- 6042Returns regarding payments of dividends and corporate earnings and profits
- 6043Liquidating, etc., transactions
- 6043AReturns relating to taxable mergers and acquisitions
- 6044Returns regarding payments of patronage dividends
- 6045Returns of brokers
- 6045AInformation required in connection with transfers of covered securities to brokers
- 6045BReturns relating to actions affecting basis of specified securities
- 6046Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- 6046AReturns as to interests in foreign partnerships
- 6047Information relating to certain trusts and annuity plans
- 6048Information with respect to certain foreign trusts
- 6049Returns regarding payments of interest
- 6050Repealed. Pub. L. 96–167, § 5(a)
- 6050AReporting requirements of certain fishing boat operators
- 6050BReturns relating to unemployment compensation
- 6050CRepealed. Pub. L. 100–418, title I, § 1941(b)(1)
- 6050DReturns relating to energy grants and financing
- 6050EState and local income tax refunds
- 6050FReturns relating to social security benefits
- 6050GReturns relating to certain railroad retirement benefits
- 6050HReturns relating to mortgage interest received in trade or business from individuals
- 6050IReturns relating to cash received in trade or business, etc.
- 6050JReturns relating to foreclosures and abandonments of security
- 6050KReturns relating to exchanges of certain partnership interests
- 6050LReturns relating to certain donated property
- 6050MReturns relating to persons receiving contracts from Federal executive agencies
- 6050NReturns regarding payments of royalties
- 6050PReturns relating to the cancellation of indebtedness by certain entities
- 6050QCertain long-term care benefits
- 6050RReturns relating to certain purchases of fish
- 6050SReturns relating to higher education tuition and related expenses
- 6050TReturns relating to credit for health insurance costs of eligible individuals
- 6050UCharges or payments for qualified long-term care insurance contracts under combined arrangements
- 6050VReturns relating to applicable insurance contracts in which certain exempt organizations hold interests
- 6050WReturns relating to payments made in settlement of payment card and third party network transactions
- 6050XInformation with respect to certain fines, penalties, and other amounts
- 6050YReturns relating to certain life insurance contract transactions
- 6050ZReports relating to long-term care premium statements
- 6050AAReturns relating to applicable passenger vehicle loan interest received in trade or business from individuals
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
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
- 6101Period covered by returns or other documents
- 6102Computations on returns or other documents
- 6103Confidentiality and disclosure of returns and return information
- 6104Publicity of information required from certain exempt organizations and certain trusts
- 6105Confidentiality of information arising under treaty obligations
- 6106Repealed. Pub. L. 94–455, title XII, § 1202(h)(1)
- 6107Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- 6108Statistical publications and studies
- 6109Identifying numbers
- 6110Public inspection of written determinations
- 6111Disclosure of reportable transactions
- 6112Material advisors of reportable transactions must keep lists of advisees, etc.
- 6113Disclosure of nondeductibility of contributions
- 6114Treaty-based return positions
- 6115Disclosure related to quid pro quo contributions
- 6116Requirement for prisons located in United States to provide information for tax administration
- 6117Cross reference