There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 61 - Information and Returns (Sections 6001 - 6117)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Subchapter A - Returns and Records (Sections 6001 - 6096)
- Table of Contents
- Front Matter
- Part I - Records, Statements, and Special Returns (Sections 6001 - 6001)
- Part II - Tax Returns or Statements (Sections 6011 - 6021)
- Part III - Information Returns (Sections 6031 - 6060)
- Part IV - Signing and Verifying of Returns and Other Documents (Sections 6061 - 6065)
- Part V - Time for Filing Returns and Other Documents (Sections 6071 - 6076)
- Part VI - Extension of Time for Filing Returns (Sections 6081 - 6081)
- Part VII - Place for Filing Returns or Other Documents (Sections 6091 - 6091)
- Part VIII - Designation of Income Tax Payments to Presidential Election Campaign Fund (Sections 6096 - 6096)
- Subchapter B - Miscellaneous Provisions (Sections 6101 - 6117)
- Table of Contents
- Front Matter
- Sec. 6101 - Period covered by returns or other documents
- Sec. 6102 - Computations on returns or other documents
- Sec. 6103 - Confidentiality and disclosure of returns and return information
- Sec. 6104 - Publicity of information required from certain exempt organizations and certain trusts
- Sec. 6105 - Confidentiality of information arising under treaty obligations
- Sec. 6106 - Repealed. Pub. L. 94-455, title XII, ยง1202(h)(1), Oct. 4, 1976, 90 Stat. 1688
- Sec. 6107 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- Sec. 6108 - Statistical publications and studies
- Sec. 6109 - Identifying numbers
- Sec. 6110 - Public inspection of written determinations
- Sec. 6111 - Disclosure of reportable transactions
- Sec. 6112 - Material advisors of reportable transactions must keep lists of advisees, etc.
- Sec. 6113 - Disclosure of nondeductibility of contributions
- Sec. 6114 - Treaty-based return positions
- Sec. 6115 - Disclosure related to quid pro quo contributions
- Sec. 6116 - Requirement for prisons located in United States to provide information for tax administration
- Sec. 6117 - Cross reference
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