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 B
    Miscellaneous Provisions

Subchapter B. Miscellaneous Provisions

  • § 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  • § 6106 - Repealed.
  • § 6107 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
  • § 6108 - Statistical publications and studies
  • § 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
© 2025 GovRegs
  • About
  • Disclaimer
  • Privacy