2017 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 A - Information Concerning Persons Subject to Special Provisions
Table of Contents

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Table of Contents
Sec.
6031.Return of partnership income.
6032.Returns of banks with respect to common trust funds.
6033.Returns by exempt organizations.
6034.Returns by certain trusts.
6034A.Information to beneficiaries of estates and trusts.
6035.Basis information to persons acquiring property from decedent.
6036.Notice of qualification as executor or receiver.
6037.Return of S corporation.
6038.Information reporting with respect to certain foreign corporations and partnerships.
6038A.Information with respect to certain foreign-owned corporations.
6038B.Notice of certain transfers to foreign persons.
6038C.Information with respect to foreign corporations engaged in U.S. business.
6038D.Information with respect to foreign financial assets.
6039.Returns required in connection with certain options.
[6039A, 6039B. Repealed.]
6039C.Returns with respect to foreign persons holding direct investments in United States real property interests.
6039D.Returns and records with respect to certain fringe benefit plans.1

        

6039D.Returns and records with respect to certain fringe benefit plans.1
6039E.Information concerning resident status.
6039F.Notice of large gifts received from foreign persons.
6039G.Information on individuals losing United States citizenship.
6039H.Information With Respect to Alaska Native Settlement Trusts and Native Corporations.2

        

6039I.Returns and records with respect to employer-owned life insurance contracts.
6039J.Information reporting with respect to Commodity Credit Corporation transactions.
6040.Cross references.

        

Publication Title United States Code, 2012 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
Subpart A - Information Concerning Persons Subject to Special Provisions
- Table Of Contents
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
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