Subchapter A. Returns and Records
- PART I [§ 6001 - § 6001] - RECORDS, STATEMENTS, AND SPECIAL RETURNS
 - PART II [§ 6011 - § 6021] - TAX RETURNS OR STATEMENTS
 - PART III [§ 6031 - § 6060] - INFORMATION RETURNS
 - PART IV [§ 6061 - § 6065] - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
 - PART V [§ 6071 - § 6076] - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
 - PART VI [§ 6081 - § 6081] - EXTENSION OF TIME FOR FILING RETURNS
 - PART VII [§ 6091 - § 6091] - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
 - PART VIII [§ 6096 - § 6096] - DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND
 
