Title 26, Chapter 61
Internal Revenue Code — 107 active sections, 10 inactive
Sections in this chapter
- § 6001Notice or regulations requiring records, statements, and special returns
- § 6011General requirement of return, statement, or list
- § 6012Persons required to make returns of income
- § 6013Joint returns of income tax by husband and wife
- § 6014Income tax return—tax not computed by taxpayer
- § 6015Relief from joint and several liability on joint return
- § 6016Repealed. Pub. L. 90–364, title I, § 103(a) , June 28, 1968 , 82 Stat. 260 ]Repealed
- § 6017Self-employment tax returns
- § 6017ARepealed. Pub. L. 101–239, title VII, § 7711(b)(1) , Dec. 19, 1989 , 103 Stat. 2393 ]Repealed
- § 6018Estate tax returns
- § 6019Gift tax returns
- § 6020Returns prepared for or executed by Secretary
- § 6021Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
- § 6031Return of partnership income
- § 6032Returns of banks with respect to common trust funds
- § 6033Returns by exempt organizations
- § 6034Returns by certain trusts
- § 6034AInformation to beneficiaries of estates and trusts
- § 6035Basis information to persons acquiring property from decedent
- § 6036Notice of qualification as executor or receiver
- § 6037Return of S corporation
- § 6038Information reporting with respect to certain foreign corporations and partnerships
- § 6038AInformation with respect to certain foreign-owned corporations
- § 6038BNotice of certain transfers to foreign persons
- § 6038CInformation with respect to foreign corporations engaged in U.S. business
- § 6038DInformation with respect to foreign financial assets
- § 6039Returns required in connection with certain options
- § 6039ARepealed. Pub. L. 96–223, title IV, § 401(a) , Apr. 2, 1980 , 94 Stat. 299 ]Repealed
- § 6039BRepealed. Pub. L. 99–514, title XIII, § 1303(b)(5) , Oct. 22, 1986 , 100 Stat. 2658 ]Repealed
- § 6039CReturns with respect to foreign persons holding direct investments in United States real property interests
- § 6039DReturns and records with respect to certain fringe benefit plans
- § 6039EInformation concerning resident status
- § 6039FNotice of large gifts received from foreign persons
- § 6039GInformation on individuals losing United States citizenship
- § 6039HInformation with respect to Alaska Native Settlement Trusts and Native Corporations
- § 6039IReturns and records with respect to employer-owned life insurance contracts
- § 6039JInformation reporting with respect to Commodity Credit Corporation transactions
- § 6040Cross references
- § 6041Information at source
- § 6041AReturns regarding payments of remuneration for services and direct sales
- § 6042Returns regarding payments of dividends and corporate earnings and profits
- § 6043Liquidating, etc., transactions
- § 6043AReturns relating to taxable mergers and acquisitions
- § 6044Returns regarding payments of patronage dividends
- § 6045Returns of brokers
- § 6045AInformation required in connection with transfers of covered securities to brokers
- § 6045BReturns relating to actions affecting basis of specified securities
- § 6046Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- § 6046AReturns as to interests in foreign partnerships
- § 6047Information relating to certain trusts and annuity plans
- § 6048Information with respect to certain foreign trusts
- § 6049Returns regarding payments of interest
- § 6050Repealed. Pub. L. 96–167, § 5(a) , Dec. 29, 1979 , 93 Stat. 1276 ]Repealed
- § 6050AReporting requirements of certain fishing boat operators
- § 6050BReturns relating to unemployment compensation
- § 6050CRepealed. Pub. L. 100–418, title I, § 1941(b)(1) , Aug. 23, 1988 , 102 Stat. 1323 ]Repealed
- § 6050DReturns relating to energy grants and financing
- § 6050EState and local income tax refunds
- § 6050FReturns relating to social security benefits
- § 6050GReturns relating to certain railroad retirement benefits
- § 6050HReturns relating to mortgage interest received in trade or business from individuals
- § 6050IReturns relating to cash received in trade or business, etc.
- § 6050JReturns relating to foreclosures and abandonments of security
- § 6050KReturns relating to exchanges of certain partnership interests
- § 6050LReturns relating to certain donated property
- § 6050MReturns relating to persons receiving contracts from Federal executive agencies
- § 6050NReturns regarding payments of royalties
- § 6050PReturns relating to the cancellation of indebtedness by certain entities
- § 6050QCertain long-term care benefits
- § 6050RReturns relating to certain purchases of fish
- § 6050SReturns relating to higher education tuition and related expenses
- § 6050TReturns relating to credit for health insurance costs of eligible individuals
- § 6050UCharges or payments for qualified long-term care insurance contracts under combined arrangements
- § 6050VReturns relating to applicable insurance contracts in which certain exempt organizations hold interests
- § 6050WReturns relating to payments made in settlement of payment card and third party network transactions
- § 6050XInformation with respect to certain fines, penalties, and other amounts
- § 6050YReturns relating to certain life insurance contract transactions
- § 6051Receipts for employees
- § 6052Returns regarding payment of wages in the form of group-term life insurance
- § 6053Reporting of tips
- § 6055Reporting of health insurance coverage
- § 6056Certain employers required to report on health insurance coverage
- § 6057Annual registration, etc.
- § 6058Information required in connection with certain plans of deferred compensation
- § 6059Periodic report of actuary
- § 6060Information returns of tax return preparers
- § 6061Signing of returns and other documents
- § 6062Signing of corporation returns
- § 6063Signing of partnership returns
- § 6064Signature presumed authentic
- § 6065Verification of returns
- § 6071Time for filing returns and other documents
- § 6072Time for filing income tax returns
- § 6073Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2) , July 18, 1984 , 98 Stat. 792 ]Repealed
- § 6074Repealed. Pub. L. 90–364, title I, § 103(a) , June 28, 1968 , 82 Stat. 260 ]Repealed
- § 6075Time for filing estate and gift tax returns
- § 6076Repealed. Pub. L. 100–418, title I, § 1941(b)(1) , Aug. 23, 1988 , 102 Stat. 1323 ]Repealed
- § 6081Extension of time for filing returns
- § 6091Place for filing returns or other documents
- § 6096Designation by individuals
- § 6101Period covered by returns or other documents
- § 6102Computations on returns or other documents
- § 6103Confidentiality and disclosure of returns and return information
- § 6104Publicity of information required from certain exempt organizations and certain trusts
- § 6105Confidentiality of information arising under treaty obligations
- § 6106Repealed. Pub. L. 94–455, title XII, § 1202(h)(1) , Oct. 4, 1976 , 90 Stat. 1688 ]Repealed
- § 6107Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- § 6108Statistical publications and studies
- § 6109Identifying numbers
- § 6110Public inspection of written determinations
- § 6111Disclosure of reportable transactions
- § 6112Material advisors of reportable transactions must keep lists of advisees, etc.
- § 6113Disclosure of nondeductibility of contributions
- § 6114Treaty-based return positions
- § 6115Disclosure related to quid pro quo contributions
- § 6116Requirement for prisons located in United States to provide information for tax administration
- § 6117Cross reference
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