There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 61 - INFORMATION AND RETURNS (§§ 6001 - 6117)
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Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 61 - INFORMATION AND RETURNS |
Contains | sections 6001 to 6117 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subchapter A - Returns and Records (§§ 6001 - 6096)
- Table Of Contents
- Front Matter
- Part I - RECORDS, STATEMENTS, AND SPECIAL RETURNS (§§ 6001)
- Part II - TAX RETURNS OR STATEMENTS (§§ 6011 - 6021)
- Part III - INFORMATION RETURNS (§§ 6031 - 6060)
- Part IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS (§§ 6061 - 6065)
- Part V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS (§§ 6071 - 6076)
- Part VI - EXTENSION OF TIME FOR FILING RETURNS (§§ 6081)
- Part VII - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS (§§ 6091)
- Part VIII - DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND (§§ 6096)
- Subchapter B - Miscellaneous Provisions (§§ 6101 - 6117)
- Table Of Contents
- Front Matter
- Section 6101 - Period covered by returns or other documents
- Section 6102 - Computations on returns or other documents
- Section 6103 - Confidentiality and disclosure of returns and return information
- Section 6104 - Publicity of information required from certain exempt organizations and certain trusts
- Section 6105 - Confidentiality of information arising under treaty obligations
- Section 6106 - Repealed. Pub. L. 94-455, title XII, ยง1202(h)(1), Oct. 4, 1976, 90 Stat. 1688
- Section 6107 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- Section 6108 - Statistical publications and studies
- Section 6109 - Identifying numbers
- Section 6110 - Public inspection of written determinations
- Section 6111 - Disclosure of reportable transactions
- Section 6112 - Material advisors of reportable transactions must keep lists of advisees, etc.
- Section 6113 - Disclosure of nondeductibility of contributions
- Section 6114 - Treaty-based return positions
- Section 6115 - Disclosure related to quid pro quo contributions
- Section 6116 - Requirement for prisons located in United States to provide information for tax administration
- Section 6117 - Cross reference
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