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Justia> Law> US Law> US Code> TITLE 26 — INTERNAL REVENUE CODE> SUBTITLE F — PROCEDURE AND ADMINISTRATION> CHAPTER 61 — INFORMATION AND RETURNS> SUBCHAPTER B — MISCELLANEOUS PROVISIONS

US SUBCHAPTER B — MISCELLANEOUS PROVISIONS

  • § 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.
  • § 6107. —  Income tax return preparer must furnish copy of return to taxpayer and must retain a copy or list.
  • § 6108. —  Publication of statistics of income.
  • § 6109. —  Identifying numbers.
  • § 6110. —  Public inspection of written determinations.
  • § 6111. —  Registration of tax shelters.
  • § 6112. —  Organizers and sellers of potentially abusive tax shelters must keep lists of investors.
  • § 6113. —  Disclosure of nondeductibility of contributions.
  • § 6114. —  Treatybased return positions.
  • § 6115. —  Disclosure related to quid pro quo contributions.
  • § 6116. —  Cross reference.
 
 

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