2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 61 - Information and Returns
Subchapter A - Returns and Records
Part III - Information Returns
Subpart B - Information Concerning Transactions With Other Persons
Table of Contents

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Table of Contents
Sec.
6041.Information at source.
6041A.Returns regarding payments of remuneration for services and direct sales.1

        

6042.Returns regarding payments of dividends and corporate earnings and profits.
6043.Liquidating, etc., transactions.
6043A.Returns relating to taxable mergers and acquisitions.
6044.Returns regarding payments of patronage dividends.
6045.Returns of brokers.
6045A.Information required in connection with transfers of covered securities to brokers.
6045B.Returns relating to actions affecting basis of specified securities.
6046.Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
6046A.Returns as to interests in foreign partnerships.
6047.Information relating to certain trusts and annuity plans.
6048.Information with respect to certain foreign trusts.
6049.Returns regarding payments of interest.
[6050.Repealed.]
6050A.Reporting requirements of certain fishing boat operators.
6050B.Returns relating to unemployment compensation.
[6050C.Repealed.]
6050D.Returns relating to energy grants and financing.
6050E.State and local income tax refunds.
6050F.Returns relating to social security benefits.
6050G.Returns relating to certain railroad retirement benefits.
6050H.Returns relating to mortgage interest received in trade or business from individuals.
6050I.Returns relating to cash received in trade or business, etc..2

        

6050J.Returns relating to foreclosures and abandonments of security.
6050K.Returns relating to exchanges of certain partnership interests.
6050L.Returns relating to certain donated property.
6050M.Returns relating to persons receiving contracts from Federal executive agencies.
6050N.Returns regarding payments of royalties.
6050P.Returns relating to the cancellation of indebtedness by certain entities.
6050Q.Certain long-term care benefits.
6050R.Returns relating to certain purchases of fish.
6050S.Returns relating to higher education tuition and related expenses.
6050T.Returns relating to credit for health insurance costs of eligible individuals.
6050U.Charges or payments for qualified long-term care insurance contracts under combined arrangements.
6050V.Returns relating to applicable insurance contracts in which certain exempt organizations hold interests.
6050W.Returns relating to payments made in settlement of payment card transactions.3

        

Publication Title United States Code, 2012 Edition, Supplement 4, 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
Subpart B - Information Concerning Transactions With Other Persons
- Table Of Contents
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
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