Part III: INFORMATION RETURNS
Subpart A: Information Concerning Persons Subject to Special Provisions
- Section 6031: Return of partnership income
- Section 6032: Returns of banks with respect to common trust funds
- Section 6033: Returns by exempt organizations
- Section 6034: Returns by certain trusts
- Section 6034A: Information to beneficiaries of estates and trusts
- Section 6035: Basis information to persons acquiring property from decedent
- Section 6036: Notice of qualification as executor or receiver
- Section 6037: Return of S corporation
- Section 6038: Information reporting with respect to certain foreign corporations and partnerships
- Section 6038A: Information with respect to certain foreign-owned corporations
- Section 6038B: Notice of certain transfers to foreign persons
- Section 6038C: Information with respect to foreign corporations engaged in U.S. business
- Section 6038D: Information with respect to foreign financial assets
- Section 6039: Returns required in connection with certain options
- [Section 6039A: Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
- [Section 6039B: Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
- Section 6039C: Returns with respect to foreign persons holding direct investments in United States real property interests
- Section 6039D: Returns and records with respect to certain fringe benefit plans
- Section 6039E: Information concerning resident status
- Section 6039F: Notice of large gifts received from foreign persons
- Section 6039G: Information on individuals losing United States citizenship
- Section 6039H: Information with respect to Alaska Native Settlement Trusts and Native Corporations
- Section 6039I: Returns and records with respect to employer-owned life insurance contracts
- Section 6039J: Information reporting with respect to Commodity Credit Corporation transactions
- Section 6040: Cross references
Subpart B: Information Concerning Transactions With Other Persons
- Section 6041: Information at source
- Section 6041A: Returns regarding payments of remuneration for services and direct sales
- Section 6042: Returns regarding payments of dividends and corporate earnings and profits
- Section 6043: Liquidating, etc., transactions
- Section 6043A: Returns relating to taxable mergers and acquisitions
- Section 6044: Returns regarding payments of patronage dividends
- Section 6045: Returns of brokers
- Section 6045A: Information required in connection with transfers of covered securities to brokers
- Section 6045B: Returns relating to actions affecting basis of specified securities
- Section 6046: Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- Section 6046A: Returns as to interests in foreign partnerships
- Section 6047: Information relating to certain trusts and annuity plans
- Section 6048: Information with respect to certain foreign trusts
- Section 6049: Returns regarding payments of interest
- [Section 6050: Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]
- Section 6050A: Reporting requirements of certain fishing boat operators
- Section 6050B: Returns relating to unemployment compensation
- [Section 6050C: Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
- Section 6050D: Returns relating to energy grants and financing
- Section 6050E: State and local income tax refunds
- Section 6050F: Returns relating to social security benefits
- Section 6050G: Returns relating to certain railroad retirement benefits
- Section 6050H: Returns relating to mortgage interest received in trade or business from individuals
- Section 6050I: Returns relating to cash received in trade or business, etc.
- Section 6050J: Returns relating to foreclosures and abandonments of security
- Section 6050K: Returns relating to exchanges of certain partnership interests
- Section 6050L: Returns relating to certain donated property
- Section 6050M: Returns relating to persons receiving contracts from Federal executive agencies
- Section 6050N: Returns regarding payments of royalties
- Section 6050P: Returns relating to the cancellation of indebtedness by certain entities
- Section 6050Q: Certain long-term care benefits
- Section 6050R: Returns relating to certain purchases of fish
- Section 6050S: Returns relating to higher education tuition and related expenses
- Section 6050T: Returns relating to credit for health insurance costs of eligible individuals
- Section 6050U: Charges or payments for qualified long-term care insurance contracts under combined arrangements
- Section 6050V: Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
- Section 6050W: Returns relating to payments made in settlement of payment card and third party network transactions
- Section 6050X: Information with respect to certain fines, penalties, and other amounts
- Section 6050Y: Returns relating to certain life insurance contract transactions