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2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 61 - Information and Returns
Subchapter B - Miscellaneous Provisions
Table of Contents

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Table of Contents
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.

        
Publication Title United States Code, 2018 Edition, 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 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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