Chapter 61: INFORMATION AND RETURNS
Subchapter A: Returns and Records
- Part I: RECORDS, STATEMENTS, AND SPECIAL RETURNS
- Part II: TAX RETURNS OR STATEMENTS
- Part III: INFORMATION RETURNS
- Subpart A: Information Concerning Persons Subject to Special Provisions
- Subpart B: Information Concerning Transactions With Other Persons
- 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
- Section 6071: Time for filing returns and other documents
- Section 6072: Time for filing income tax returns
- [Section 6073: Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]
- [Section 6074: Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
- Section 6075: Time for filing estate and gift tax returns
- [Section 6076: Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
- 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
- Section 6101: Period covered by returns or other documents
- Section 6102: Computations on returns or other documents
- Section 6103: Confidentiality and disclosure of returns and return information
- Section 6104: Publicity of information required from certain exempt organizations and certain trusts
- Section 6105: Confidentiality of information arising under treaty obligations
- [Section 6106: Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]
- Section 6107: Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- Section 6108: Statistical publications and studies
- Section 6109: Identifying numbers
- Section 6110: Public inspection of written determinations
- Section 6111: Disclosure of reportable transactions
- Section 6112: Material advisors of reportable transactions must keep lists of advisees, etc.
- Section 6113: Disclosure of nondeductibility of contributions
- Section 6114: Treaty-based return positions
- Section 6115: Disclosure related to quid pro quo contributions
- Section 6116: Requirement for prisons located in United States to provide information for tax administration
- Section 6117: Cross reference