Sections
- Subtitle a - Income Taxes .
- Subtitle b - Estate and Gift Taxes .
- Subtitle C - Employment Taxes .
- Subtitle D - Miscellaneous Excise Taxes .
- Subtitle e - Alcohol, Tobacco, and Certain Other Excise Taxes .
- Subtitle f - Procedure and Administration .
- Chapter 61 - Information and Returns .
- Chapter 62 - Time and Place for Paying tax .
- Chapter 63 - Assessment .
- Chapter 64 - Collection .
- Chapter 65 - Abatements, Credits, and Refunds .
- Chapter 66 - Limitations .
- Chapter 67 - Interest .
- Chapter 68 - Additions to the Tax, Additional Amounts, and Assessable Penalties .
- Chapter 69 - General Provisions Relating to Stamps .
- Chapter 70 - Jeopardy, Receiverships, Etc. .
- Chapter 71 - Transferees and Fiduciaries .
- Chapter 72 - Licensing and Registration .
- Chapter 73 - Bonds .
- Chapter 74 - Closing Agreements and Compromises .
- Chapter 75 - Crimes, Other Offenses, and Forfeitures .
- Chapter 76 - Judicial Proceedings .
- Chapter 77 - Miscellaneous Provisions .
- Chapter 78 - Discovery of Liability and Enforcement of Title .
- Chapter 79 - Definitions .
- Chapter 80 - General Rules .
- Subtitle g - the Joint Committee on Taxation .
- Subtitle h - Financing of Presidential Election Campaigns .
- Subtitle I - Trust Fund Code .
- Subtitle j - Coal Industry Health Benefits .
- Subtitle k - Group Health Plan Requirements .
Subtitle f - Procedure and Administration .
Chapter 61 - Information and Returns .
Subchapter a - Returns and Records .
Part I - Records, Statements, and Special Returns .
26 USC 6001 - Sec. 6001. Notice or regulations requiring records, statements, and special returns
Part II - tax Returns or Statements .
Subpart a - General Requirement .
26 USC 6011 - Sec. 6011. General requirement of return, statement, or list
Subpart b - Income tax Returns .
26 USC 6012 - Sec. 6012. Persons required to make returns of income
26 USC 6013 - Sec. 6013. Joint returns of income tax by husband and wife
26 USC 6014 - Sec. 6014. Income tax return - tax not computed by taxpayer
26 USC 6015 - Sec. 6015. Relief from joint and several liability on joint return
26 USC 6017 - Sec. 6017. Self-employment tax returns
Subpart C - Estate and Gift tax Returns .
26 USC 6018 - Sec. 6018. Estate tax returns
26 USC 6019 - Sec. 6019. Gift tax returns
Subpart D - Miscellaneous Provisions .
26 USC 6020 - Sec. 6020. Returns prepared for or executed by Secretary
Part III - Information Returns .
Subpart a - Information Concerning Persons Subject to Special Provisions .
26 USC 6038 - Sec. 6038A. Information with respect to certain foreign-owned corporations
26 USC 6038 - Sec. 6038B. Notice of certain transfers to foreign persons
26 USC 6038 - Sec. 6038C. Information with respect to foreign corporations engaged in U.S. business
26 USC 6039 - Sec. 6039. Information required in connection with certain options
26 USC 6039 - Sec. 6039D. Returns and records with respect to certain fringe benefit plans
26 USC 6039 - Sec. 6039E. Information concerning resident status
26 USC 6031 - Sec. 6031. Return of partnership income
26 USC 6039 - Sec. 6039F. Notice of large gifts received from foreign persons
26 USC 6039 - Sec. 6039G. Information on individuals losing United States citizenship
26 USC 6040 - Sec. 6040. Cross references
26 USC 6032 - Sec. 6032. Returns of banks with respect to common trust funds

