US Code Title 26 Chapter 61 Information and Returns

Subchapter A - Returns and Records

Part I - Records, Statements, and Special Returns

§ 6001 - Notice or Regulations Requiring Records, Statements, and Special Returns

Part II - Tax Returns or Statements

Subpart A - General Requirement

§ 6011 - General Requirement of Return, Statement, or List

Subpart B - Income Tax Returns

§ 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

Subpart C - Estate and Gift Tax Returns

§ 6018 - Estate Tax Returns
§ 6019 - Gift Tax Returns

Subpart D - Miscellaneous Provisions

§ 6020 - Returns Prepared for or Executed by Secretary
§ 6021 - Listing by Secretary of Taxable Objects Owned by Nonresidents of Internal Revenue Districts

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 Certain Trusts
§ 6034A - Information to Beneficiaries of Estates and Trusts
§ 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
§ 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
§ 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

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
§ 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

Subpart C - Information Regarding Wages Paid Employees

§ 6051 - Receipts for Employees
§ 6052 - Returns Regarding Payment of Wages in the Form of Group-term Life Insurance
§ 6053 - Reporting of Tips

Subpart D - Information Regarding Health Insurance Coverage

§ 6055 - Reporting of Health Insurance Coverage
§ 6056 - Certain Employers Required to Report on Health Insurance Coverage

Subpart E - Registration of and Information Concerning Pension, Etc., Plans

§ 6057 - Annual Registration, Etc.
§ 6058 - Information Required in Connection With Certain Plans of Deferred Compensation
§ 6059 - Periodic Report of Actuary

Subpart F - Information Concerning Tax Return Preparers

§ 6060 - Information Returns of Tax Return Preparers

Part IV - Signing and Verifying of Returns and Other Documents

§ 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

Part V - Time for Filing Returns and Other Documents

§ 6071 - Time for Filing Returns and Other Documents
§ 6072 - Time for Filing Income Tax Returns
§ 6075 - Time for Filing Estate and Gift Tax Returns

Part VI - Extension of Time for Filing Returns

§ 6081 - Extension of Time for Filing Returns

Part VII - Place for Filing Returns or Other Documents

§ 6091 - Place for Filing Returns or Other Documents

Part VIII - Designation of Income Tax Payments to Presidential Election Campaign Fund

§ 6096 - Designation by Individuals

Subchapter B - Miscellaneous Provisions

§ 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

Last modified: October 26, 2015