Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle F
    Procedure and Administration
  4. chapter 61
    INFORMATION AND RETURNS
  5. subchapter A
    Returns and Records

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
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