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Table of Contents

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 6016 - (Sec. 6016. Repealed. Pub. L. 90-364, title I, Sec. 103(a), June 28, 1968, 82 Stat. 260)

26 USC 6017 - Sec. 6017. Self-employment tax returns

26 USC 6017 - (Sec. 6017A. Repealed. Pub. L. 101-239, title VII, Sec. 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393)

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

26 USC 6021 - Sec. 6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts

Part III - Information Returns .


Subpart a - Information Concerning Persons Subject to Special Provisions .

26 USC 6038 - Sec. 6038. Information reporting with respect to certain foreign corporations and partnerships

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. 6039A. Repealed. Pub. L. 96-223, title IV, Sec. 401(a), Apr. 2, 1980, 94 Stat. 299)

26 USC 6039 - (Sec. 6039B. Repealed. Pub. L. 99-514, title XIII, Sec. 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658)

26 USC 6039 - Sec. 6039C. Returns with respect to foreign persons holding direct investments in United States real property interests

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 6039 - Sec. 6039H. Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations

26 USC 6040 - Sec. 6040. Cross references

26 USC 6032 - Sec. 6032. Returns of banks with respect to common trust funds

26 USC 6033 - Sec. 6033. Returns by exempt organizations