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U.S. Code Title 26
Subtitle F
Chapter 61
Subchapter A
Part III
Subpart A
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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[Section 6039A: Repealed.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[Section 6039B: Repealed.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