26 U.S.C. Chapter 61 — INFORMATION AND RETURNS
- § 6001— Notice or regulations requiring records, statements, and special returns
- § 6011— General requirement of return, statement, or list
- § 6012— Persons required to make returns of income
- § 6013— Joint returns of income tax by husband and wife
- § 6014— Income tax return—tax not computed by taxpayer
- § 6015— Relief from joint and several liability on joint return
- § 6017— Self-employment tax returns
- § 6018— Estate tax returns
- § 6019— Gift tax returns
- § 6020— Returns prepared for or executed by Secretary
- § 6021— Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
- § 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
- § 6038E— Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
- § 6039— Returns required in connection with certain options
- § 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
- § 6039K— Returns with respect to qualified opportunity funds and qualified rural opportunity funds
- § 6039L— Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
- § 6040— Cross references
- § 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
- § 6045A— Information required in connection with transfers of covered securities to brokers
- § 6045B— Returns relating to actions affecting basis of specified securities
- § 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
- § 6050A— Reporting requirements of certain fishing boat operators
- § 6050B— Returns relating to unemployment compensation
- § 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 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
- § 6050U— Charges or payments for qualified long-term care insurance contracts under combined arrangements
- § 6050V— Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
- § 6050W— Returns relating to payments made in settlement of payment card and third party network transactions
- § 6050X— Information with respect to certain fines, penalties, and other amounts
- § 6050Y— Returns relating to certain life insurance contract transactions
- § 6050Z— Reports relating to long-term care premium statements
- § 6050AA— Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
- § 6051— Receipts for employees
- § 6052— Returns regarding payment of wages in the form of group-term life insurance
- § 6053— Reporting of tips
- § 6055— Reporting of health insurance coverage
- § 6056— Certain employers required to report on health insurance coverage
- § 6057— Annual registration, etc.
- § 6058— Information required in connection with certain plans of deferred compensation
- § 6059— Periodic report of actuary
- § 6060— Information returns of tax return preparers
- § 6061— Signing of returns and other documents
- § 6062— Signing of corporation returns
- § 6063— Signing of partnership returns
- § 6064— Signature presumed authentic
- § 6065— Verification of returns
- § 6071— Time for filing returns and other documents
- § 6072— Time for filing income tax returns
- § 6075— Time for filing estate and gift tax returns
- § 6081— Extension of time for filing returns
- § 6091— Place for filing returns or other documents
- § 6096— Designation by individuals
- § 6101— Period covered by returns or other documents
- § 6102— Computations on returns or other documents
- § 6103— Confidentiality and disclosure of returns and return information
- § 6104— Publicity of information required from certain exempt organizations and certain trusts
- § 6105— Confidentiality of information arising under treaty obligations
- § 6107— Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- § 6108— Statistical publications and studies
- § 6109— Identifying numbers
- § 6110— Public inspection of written determinations
- § 6111— Disclosure of reportable transactions
- § 6112— Material advisors of reportable transactions must keep lists of advisees, etc.
- § 6113— Disclosure of nondeductibility of contributions
- § 6114— Treaty-based return positions
- § 6115— Disclosure related to quid pro quo contributions
- § 6116— Requirement for prisons located in United States to provide information for tax administration
- § 6117— Cross reference