26 USC Subpart A
Information Concerning Persons Subject to Special Provisions
October 30, 2020
§
6031
Return of partnership income
§
6032
Returns of banks with respect to common trust funds
§
6033
Returns by exempt organizations
§
6034
Returns by certain trusts
§
6034A
Information to beneficiaries of estates and trusts
§
6035
Basis information to persons acquiring property from decedent
§
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
§
6038D
Information with respect to foreign financial assets
§
6039
Returns required in connection with certain options
§
6039A
Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299
§
6039B
Repealed. Pub. L. 99–514, title XIII, §1303(b)(5), Oct. 22, 1986, 100 Stat. 2658
§
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 Native Corporations
§
6039I
Returns and records with respect to employer-owned life insurance contracts
§
6039J
Information reporting with respect to Commodity Credit Corporation transactions
§
6040
Cross references