There is a newer version of the US Code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 B - Miscellaneous Provisions (§§ 6101 - 6117)
Table Of Contents
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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 B - Miscellaneous Provisions Table Of Contents |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
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Sec. | |
6101. | Period covered by returns or other documents. |
6102. | Computations on returns or other documents. |
6103. | Confidentiality and disclosure of returns and return information. |
6104. | Publicity of information required from certain exempt organizations and certain trusts. |
6105. | Confidentiality of information arising under treaty obligations. |
6106. | Publicity of unemployment tax returns.1 |
6107. | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list. |
6108. | Publication of statistics of income.2 |
6109. | Identifying numbers. |
6110. | Public inspection of written determinations. |
6111. | Disclosure of reportable transactions. |
6112. | Material advisors of reportable transactions must keep lists of advisees, etc. |
6113. | Disclosure of nondeductibility of contributions. |
6114. | Treaty-based return positions. |
6115. | Disclosure related to quid pro quo contributions. |
6116. | Requirement for prisons located in United States to provide information for tax administration. |
6117. | Cross reference. |
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