Title 26, Chapter 61
Internal Revenue Code — 122 sections
- § 6001 Section 6001 - Notice or regulations requiring records, statements, and special returns
- § 6011 Section 6011 - General requirement of return, statement, or list
- § 6012 Section 6012 - Persons required to make returns of income
- § 6013 Section 6013 - Joint returns of income tax by husband and wife
- § 6014 Section 6014 - Income tax return—tax not computed by taxpayer
- § 6015 Section 6015 - Relief from joint and several liability on joint return
- § 6016 Section 6016 - Repealed. Pub. L. 90–364, title I , § 103(a), June 28, 1968 , 82 Stat. 260 ]
- § 6017 Section 6017 - Self-employment tax returns
- § 6017A Section 6017A - Repealed. Pub. L. 101–239, title VII , § 7711(b)(1), Dec. 19, 1989 , 103 Stat. 2393 ]
- § 6018 Section 6018 - Estate tax returns
- § 6019 Section 6019 - Gift tax returns
- § 6020 Section 6020 - Returns prepared for or executed by Secretary
- § 6021 Section 6021 - Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
- § 6031 Section 6031 - Return of partnership income
- § 6032 Section 6032 - Returns of banks with respect to common trust funds
- § 6033 Section 6033 - Returns by exempt organizations
- § 6034 Section 6034 - Returns by certain trusts
- § 6034A Section 6034A - Information to beneficiaries of estates and trusts
- § 6035 Section 6035 - Basis information to persons acquiring property from decedent
- § 6036 Section 6036 - Notice of qualification as executor or receiver
- § 6037 Section 6037 - Return of S corporation
- § 6038 Section 6038 - Information reporting with respect to certain foreign corporations and partnerships
- § 6038A Section 6038A - Information with respect to certain foreign-owned corporations
- § 6038B Section 6038B - Notice of certain transfers to foreign persons
- § 6038C Section 6038C - Information with respect to foreign corporations engaged in U.S. business
- § 6038D Section 6038D - Information with respect to foreign financial assets
- § 6038E Section 6038E - Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
- § 6039 Section 6039 - Returns required in connection with certain options
- § 6039A Section 6039A - Repealed. Pub. L. 96–223, title IV , § 401(a), Apr. 2, 1980 , 94 Stat. 299 ]
- § 6039B Section 6039B - Repealed. Pub. L. 99–514, title XIII , § 1303(b)(5), Oct. 22, 1986 , 100 Stat. 2658 ]
- § 6039D Section 6039D - Returns and records with respect to certain fringe benefit plans
- § 6039C Section 6039C - Returns with respect to foreign persons holding direct investments in United States real property interests
- § 6039E Section 6039E - Information concerning resident status
- § 6039F Section 6039F - Notice of large gifts received from foreign persons
- § 6039G Section 6039G - Information on individuals losing United States citizenship
- § 6039H Section 6039H - Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations
- § 6039I Section 6039I - Returns and records with respect to employer-owned life insurance contracts
- § 6039J Section 6039J - Information reporting with respect to Commodity Credit Corporation transactions
- § 6039K Section 6039K - Returns with respect to qualified opportunity funds and qualified rural opportunity funds
- § 6039L Section 6039L - Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
- § 6040 Section 6040 - Cross references
- § 6041 Section 6041 - Information at source
- § 6041A Section 6041A - Returns regarding payments of remuneration for services and direct sales
- § 6042 Section 6042 - Returns regarding payments of dividends and corporate earnings and profits
- § 6043 Section 6043 - Liquidating, etc., transactions
- § 6043A Section 6043A - Returns relating to taxable mergers and acquisitions
- § 6044 Section 6044 - Returns regarding payments of patronage dividends
- § 6045 Section 6045 - Returns of brokers
- § 6045A Section 6045A - Information required in connection with transfers of covered securities to brokers
- § 6045B Section 6045B - Returns relating to actions affecting basis of specified securities
- § 6046 Section 6046 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- § 6046A Section 6046A - Returns as to interests in foreign partnerships
- § 6047 Section 6047 - Information relating to certain trusts and annuity plans
- § 6048 Section 6048 - Information with respect to certain foreign trusts
- § 6049 Section 6049 - Returns regarding payments of interest
- § 6050 Section 6050 - Repealed. Pub. L. 96–167 , § 5(a), Dec. 29, 1979 , 93 Stat. 1276 ]
- § 6050A Section 6050A - Reporting requirements of certain fishing boat operators
- § 6050AA Section 6050AA - Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
- § 6050B Section 6050B - Returns relating to unemployment compensation
- § 6050C Section 6050C - Repealed. Pub. L. 100–418, title I , § 1941(b)(1), Aug. 23, 1988 , 102 Stat. 1323 ]
- § 6050D Section 6050D - Returns relating to energy grants and financing
- § 6050E Section 6050E - State and local income tax refunds
- § 6050F Section 6050F - Returns relating to social security benefits
- § 6050G Section 6050G - Returns relating to certain railroad retirement benefits
- § 6050H Section 6050H - Returns relating to mortgage interest received in trade or business from individuals
- § 6050I Section 6050I - Returns relating to cash received in trade or business, etc.
- § 6050J Section 6050J - Returns relating to foreclosures and abandonments of security
- § 6050K Section 6050K - Returns relating to exchanges of certain partnership interests
- § 6050L Section 6050L - Returns relating to certain donated property
- § 6050M Section 6050M - Returns relating to persons receiving contracts from Federal executive agencies
- § 6050N Section 6050N - Returns regarding payments of royalties
- § 6050P Section 6050P - Returns relating to the cancellation of indebtedness by certain entities
- § 6050Q Section 6050Q - Certain long-term care benefits
- § 6050R Section 6050R - Returns relating to certain purchases of fish
- § 6050S Section 6050S - Returns relating to higher education tuition and related expenses
- § 6050T Section 6050T - Returns relating to credit for health insurance costs of eligible individuals
- § 6050U Section 6050U - Charges or payments for qualified long-term care insurance contracts under combined arrangements
- § 6050V Section 6050V - Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
- § 6050W Section 6050W - Returns relating to payments made in settlement of payment card and third party network transactions
- § 6050X Section 6050X - Information with respect to certain fines, penalties, and other amounts
- § 6050Y Section 6050Y - Returns relating to certain life insurance contract transactions
- § 6050Z Section 6050Z - Reports relating to long-term care premium statements
- § 6051 Section 6051 - Receipts for employees
- § 6052 Section 6052 - Returns regarding payment of wages in the form of group-term life insurance
- § 6053 Section 6053 - Reporting of tips
- § 6055 Section 6055 - Reporting of health insurance coverage
- § 6056 Section 6056 - Certain employers required to report on health insurance coverage
- § 6057 Section 6057 - Annual registration, etc.
- § 6058 Section 6058 - Information required in connection with certain plans of deferred compensation
- § 6059 Section 6059 - Periodic report of actuary
- § 6060 Section 6060 - Information returns of tax return preparers
- § 6061 Section 6061 - Signing of returns and other documents
- § 6062 Section 6062 - Signing of corporation returns
- § 6063 Section 6063 - Signing of partnership returns
- § 6064 Section 6064 - Signature presumed authentic
- § 6065 Section 6065 - Verification of returns
- § 6071 Section 6071 - Time for filing returns and other documents
- § 6072 Section 6072 - Time for filing income tax returns
- § 6073 Section 6073 - Repealed. Pub. L. 98–369, div. A, title IV , § 412(a)(2), July 18, 1984 , 98 Stat. 792 ]
- § 6074 Section 6074 - Repealed. Pub. L. 90–364, title I , § 103(a), June 28, 1968 , 82 Stat. 260 ]
- § 6075 Section 6075 - Time for filing estate and gift tax returns
- § 6076 Section 6076 - Repealed. Pub. L. 100–418, title I , § 1941(b)(1), Aug. 23, 1988 , 102 Stat. 1323 ]
- § 6081 Section 6081 - Extension of time for filing returns
- § 6091 Section 6091 - Place for filing returns or other documents
- § 6096 Section 6096 - Designation by individuals
- § 6101 Section 6101 - Period covered by returns or other documents
- § 6102 Section 6102 - Computations on returns or other documents
- § 6103 Section 6103 - Confidentiality and disclosure of returns and return information
- § 6104 Section 6104 - Publicity of information required from certain exempt organizations and certain trusts
- § 6105 Section 6105 - Confidentiality of information arising under treaty obligations
- § 6106 Section 6106 - Repealed. Pub. L. 94–455, title XII , § 1202(h)(1), Oct. 4, 1976 , 90 Stat. 1688 ]
- § 6107 Section 6107 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- § 6108 Section 6108 - Statistical publications and studies
- § 6109 Section 6109 - Identifying numbers
- § 6110 Section 6110 - Public inspection of written determinations
- § 6111 Section 6111 - Disclosure of reportable transactions
- § 6112 Section 6112 - Material advisors of reportable transactions must keep lists of advisees, etc.
- § 6113 Section 6113 - Disclosure of nondeductibility of contributions
- § 6114 Section 6114 - Treaty-based return positions
- § 6115 Section 6115 - Disclosure related to quid pro quo contributions
- § 6116 Section 6116 - Requirement for prisons located in United States to provide information for tax administration
- § 6117 Section 6117 - Cross reference