There is a newer version of the US Code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)
Subchapter A - Returns and Records (§§ 6001 - 6096)
Part III - INFORMATION RETURNS (§§ 6031 - 6060)
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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 Subchapter A - Returns and Records PART III - INFORMATION RETURNS |
Contains | sections 6031 to 6060 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subpart A - Information Concerning Persons Subject to Special Provisions (§§ 6031 - 6040)
- Table Of Contents
- Front Matter
- Section 6031 - Return of partnership income
- Section 6032 - Returns of banks with respect to common trust funds
- Section 6033 - Returns by exempt organizations
- Section 6034 - Returns by certain trusts
- Section 6034A - Information to beneficiaries of estates and trusts
- Section 6035 - Repealed. Pub. L. 108-357, title IV, §413(c)(26), Oct. 22, 2004, 118 Stat. 1509
- Section 6036 - Notice of qualification as executor or receiver
- Section 6037 - Return of S corporation
- Section 6038 - Information reporting with respect to certain foreign corporations and partnerships
- Section 6038A - Information with respect to certain foreign-owned corporations
- Section 6038B - Notice of certain transfers to foreign persons
- Section 6038C - Information with respect to foreign corporations engaged in U.S. business
- Section 6038D - Information with respect to foreign financial assets
- Section 6039 - Returns required in connection with certain options
- Section 6039A - Repealed. Pub. L. 96-223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299
- Section 6039B - Repealed. Pub. L. 99-514, title XIII, §1303(b)(5), Oct. 22, 1986, 100 Stat. 2658
- Section 6039C - Returns with respect to foreign persons holding direct investments in United States real property...
- Section 6039D - Returns and records with respect to certain fringe benefit plans
- Section 6039E - Information concerning resident status
- Section 6039F - Notice of large gifts received from foreign persons
- Section 6039G - Information on individuals losing United States citizenship
- Section 6039H - Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations
- Section 6039I - Returns and records with respect to employer-owned life insurance contracts
- Section 6039J - Information reporting with respect to Commodity Credit Corporation transactions
- Section 6040 - Cross references
- Subpart B - Information Concerning Transactions With Other Persons (§§ 6041 - 6050W)
- Table Of Contents
- Front Matter
- Section 6041 - Information at source
- Section 6041A - Returns regarding payments of remuneration for services and direct sales
- Section 6042 - Returns regarding payments of dividends and corporate earnings and profits
- Section 6043 - Liquidating, etc., transactions
- Section 6043A - Returns relating to taxable mergers and acquisitions
- Section 6044 - Returns regarding payments of patronage dividends
- Section 6045 - Returns of brokers
- Section 6045A - Information required in connection with transfers of covered securities to brokers
- Section 6045B - Returns relating to actions affecting basis of specified securities
- Section 6046 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of...
- Section 6046A - Returns as to interests in foreign partnerships
- Section 6047 - Information relating to certain trusts and annuity plans
- Section 6048 - Information with respect to certain foreign trusts
- Section 6049 - Returns regarding payments of interest
- Section 6050 - Repealed. Pub. L. 96-167, §5(a), Dec. 29, 1979, 93 Stat. 1276
- Section 6050A - Reporting requirements of certain fishing boat operators
- Section 6050B - Returns relating to unemployment compensation
- Section 6050C - Repealed. Pub. L. 100-418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
- Section 6050D - Returns relating to energy grants and financing
- Section 6050E - State and local income tax refunds
- Section 6050F - Returns relating to social security benefits
- Section 6050G - Returns relating to certain railroad retirement benefits
- Section 6050H - Returns relating to mortgage interest received in trade or business from individuals
- Section 6050I - Returns relating to cash received in trade or business, etc.
- Section 6050J - Returns relating to foreclosures and abandonments of security
- Section 6050K - Returns relating to exchanges of certain partnership interests
- Section 6050L - Returns relating to certain donated property
- Section 6050M - Returns relating to persons receiving contracts from Federal executive agencies
- Section 6050N - Returns regarding payments of royalties
- Section 6050P - Returns relating to the cancellation of indebtedness by certain entities
- Section 6050Q - Certain long-term care benefits
- Section 6050R - Returns relating to certain purchases of fish
- Section 6050S - Returns relating to higher education tuition and related expenses
- Section 6050T - Returns relating to credit for health insurance costs of eligible individuals
- Section 6050U - Charges or payments for qualified long-term care insurance contracts under combined arrangements
- Section 6050V - Returns relating to applicable insurance contracts in which certain exempt organizations hold...
- Section 6050W - Returns relating to payments made in settlement of payment card and third party network transactions
- Subpart C - Information Regarding Wages Paid Employees (§§ 6051 - 6053)
- Subpart D - Information Regarding Health Insurance Coverage (§§ 6055 - 6056)
- Subpart E - Registration of and Information Concerning Pension, Etc., Plans (§§ 6057 - 6059)
- Subpart F - Information Concerning Tax Return Preparers (§§ 6060)
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