Declarations of estimated income tax by corporations

Self-employment tax returns

Estate tax returns

Gift tax returns

Returns prepared or executed by the Commissioner or other Internal Revenue Officers

Returns of information regarding certain payments

Income tax return—tax not computed by taxpayer

Declaration of estimated income tax by individuals

Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers

Making applications and returns widely available

Tax-exempt organization subject to harassment campaign

Joint returns of income tax by husband and wife

Stapled foreign corporations

Required use of magnetic media for financial institutions filing Form 1042-S or Form 8966

Notice or regulations requiring records, statements, and special returns

General requirement of return, statement or list

Required use of magnetic media

Required use of magnetic media for partnership returns

Required use of magnetic media for corporate income tax returns

Statement of series and series organizations [Reserved]

Specified tax return preparers required to file individual income tax returns using magnetic media

Disclosure by taxable party to the tax-exempt entity

Persons required to make returns of income

Listing by district directors of taxable objects owned by nonresidents of internal revenue districts

Return of partnership income

Returns of banks with respect to common trust funds

Returns by exempt organizations

Required use of magnetic media for returns by organizations required to file returns under section 6033

Disclosure by tax-exempt entities that are parties to certain reportable transactions

Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c)

Notice required of executor or of receiver or other like fiduciary

Return of electing small business corporation

Required use of magnetic media for returns of electing small business corporation

Information returns required of U.S. persons with respect to certain foreign corporations

Information returns and statements required in connection with certain options

Information reporting by passport applicants

Returns of information regarding payments of dividends and corporate earnings and profits

Returns regarding liquidation, dissolution, termination, or contraction

Returns of information regarding payments of patronage dividends

Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock

Information relating to certain trusts and annuity and bond purchase plans

Returns regarding payments of interest

Information returns regarding services performed by certain crewmen on fishing boats

Information returns relating to persons receiving contracts from certain Federal executive agencies

Receipts for employees

Information returns and statements regarding payment of wages in the form of group-term life insurance

Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans

Electronic furnishing of statements

Employee retirement benefit plans; identification of participant with deferred vested retirement benefit

Employee retirement benefit plans; notification of change in plan status

Required use of magnetic media for filing requirements relating to deferred vested retirement benefit

Information required in connection with certain plans of deferred compensation

Required use of magnetic media for filing requirements relating to information required in connection with certain plans of deferred compensation

Periodic report of actuary

Required use of magnetic media for filing requirements relating to periodic report of actuary

Signing of returns and other documents

Signing of corporation returns

Signing of partnership returns

Signature presumed authentic

Verification of returns

Time for filing returns and other documents

Time for filing income tax returns

Time for filing declarations of estimated income tax by individuals

Time for filing declarations of estimated income tax by corporations

Time for filing estate and gift tax returns

Extension of time for filing returns

Automatic extension of time for filing an information return with respect to certain foreign trusts

Place for filing returns and other documents

Designation by individuals for taxable years beginning after December 31, 1972

Period covered by returns or other documents

Computations on returns or other documents

Disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes

Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and return information (including taxpayer return information) disclosed to such officers and employees by the Internal Revenue Service before January 1, 1977, for a purpose not involving tax administration

Disclosures after December 31, 1976, by attorneys of the Department of Justice and officers and employees of the Office of the Chief Counsel for the Internal Revenue Service of returns and return information (including taxpayer return information) disclosed to such attorneys, officers, and employees by the Service before January 1, 1977, for a purpose involving tax administration

Disclosure of returns and return information to designee of taxpayer

Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice for use in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax administration

Disclosure of returns and return information in whistleblower administrative proceedings

Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice or another Federal agency for use in Federal grand jury proceeding, or preparation for proceeding or investigation, involving enforcement of Federal criminal statute not involving tax administration

Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities

Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture

Disclosure of return information by certain officers and employees for investigative purposes

Disclosure of returns and return information relating to payment of tax by credit card and debit card

Disclosure of returns and return information for purposes other than tax administration

Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies

Disclosure of returns and return information to Department of Labor for purposes of research and studies

Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information

Disclosure of return information to United States Customs Service

Disclosure of return information to the Department of Health and Human Services to carry out eligibility requirements for health insurance affordability programs

Disclosure of taxpayer identity information

Disclosure of returns and return information by other agencies

Procedures relating to safeguards for returns or return information

Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information

Public inspection of material relating to tax-exempt organizations

Public inspection of material relating to pension and other plans

Public inspection of Internal Revenue Service letters and documents relating to pension and other plans

Requirement for 26 or more plan participants

Withholding of certain information from public inspection

Procedural rules for inspection

Publicity of information on certain information returns

Disclosure of certain information to State officers

Table of contents

Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations

Compilation of relief from excess profits tax cases

Publicity of unemployment tax returns

Publication of statistics of income

Identifying numbers

Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977

IRS adoption taxpayer identification numbers

IRS truncated taxpayer identification numbers

Public inspection of written determinations and background file documents

Meaning of terms

Deletion of certain information in written determinations open to public inspection

Communications from third parties

Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure

Written determinations issued in response to requests submitted before November 1, 1976

Miscellaneous provisions

Questions and answers relating to tax shelter registration

Confidential corporate tax shelters

Disclosure of reportable transactions

Material advisors of reportable transactions must keep lists of advisees, etc

Treaty-based return positions