INTERNAL REVENUE CODE OF 1986
Index » Subtitle F » Chapter 61 » Subchapter A
Subtitle F. Procedure and Administration (§§ 6001-7874)
CHAPTER 61. INFORMATION AND RETURNS
Subchapter A. Returns and Records
Current through December 21, 2022 (Pub. L. 117-262)
The following list shows all sections of subchapter A (Returns and Records) of chapter 61 (INFORMATION AND RETURNS) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
| Section | Section Title |
| I.R.C. 6001 | Notice or regulations requiring records, statements, and special returns |
| I.R.C. 6011 | General requirement of return, statement, or list |
| I.R.C. 6012 | Persons required to make returns of income |
| I.R.C. 6013 | Joint returns of income tax by husband and wife |
| I.R.C. 6014 | Income tax return—tax not computed by taxpayer |
| I.R.C. 6015 | Relief from joint and several liability on joint return |
| I.R.C. 6016 | Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260 |
| I.R.C. 6017 | Self-employment tax returns |
| I.R.C. 6017A | Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393 |
| I.R.C. 6018 | Estate tax returns |
| I.R.C. 6019 | Gift tax returns |
| I.R.C. 6020 | Returns prepared for or executed by Secretary |
| I.R.C. 6021 | Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts |
| I.R.C. 6031 | Return of partnership income |
| I.R.C. 6032 | Returns of banks with respect to common trust funds |
| I.R.C. 6033 | Returns by exempt organizations |
| I.R.C. 6034 | Returns by certain trusts |
| I.R.C. 6034A | Information to beneficiaries of estates and trusts |
| I.R.C. 6035 | Basis information to persons acquiring property from decedent |
| I.R.C. 6036 | Notice of qualification as executor or receiver |
| I.R.C. 6037 | Return of S corporation |
| I.R.C. 6038 | Information reporting with respect to certain foreign corporations and partnerships |
| I.R.C. 6038A | Information with respect to certain foreign-owned corporations |
| I.R.C. 6038B | Notice of certain transfers to foreign persons |
| I.R.C. 6038C | Information with respect to foreign corporations engaged in U.S. business |
| I.R.C. 6038D | Information with respect to foreign financial assets |
| I.R.C. 6038E | Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits |
| I.R.C. 6039 | Returns required in connection with certain options |
| I.R.C. 6039A | Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299 |
| I.R.C. 6039B | Repealed. Pub. L. 99–514, title XIII, §1303(b)(5), Oct. 22, 1986, 100 Stat. 2658 |
| I.R.C. 6039C | Returns with respect to foreign persons holding direct investments in United States real property interests |
| I.R.C. 6039D | Returns and records with respect to certain fringe benefit plans |
| I.R.C. 6039E | Information concerning resident status |
| I.R.C. 6039F | Notice of large gifts received from foreign persons |
| I.R.C. 6039G | Information on individuals losing United States citizenship |
| I.R.C. 6039H | Information with respect to Alaska Native Settlement Trusts and Native Corporations |
| I.R.C. 6039I | Returns and records with respect to employer-owned life insurance contracts |
| I.R.C. 6039J | Information reporting with respect to Commodity Credit Corporation transactions |
| I.R.C. 6040 | Cross references |
| I.R.C. 6041 | Information at source |
| I.R.C. 6041A | Returns regarding payments of remuneration for services and direct sales |
| I.R.C. 6042 | Returns regarding payments of dividends and corporate earnings and profits |
| I.R.C. 6043 | Liquidating, etc., transactions |
| I.R.C. 6043A | Returns relating to taxable mergers and acquisitions |
| I.R.C. 6044 | Returns regarding payments of patronage dividends |
| I.R.C. 6045 | Returns of brokers |
| I.R.C. 6045A | Information required in connection with transfers of covered securities to brokers |
| I.R.C. 6045B | Returns relating to actions affecting basis of specified securities |
| I.R.C. 6046 | Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock |
| I.R.C. 6046A | Returns as to interests in foreign partnerships |
| I.R.C. 6047 | Information relating to certain trusts and annuity plans |
| I.R.C. 6048 | Information with respect to certain foreign trusts |
| I.R.C. 6049 | Returns regarding payments of interest |
| I.R.C. 6050 | Repealed. Pub. L. 96–167, §5(a), Dec. 29, 1979, 93 Stat. 1276 |
| I.R.C. 6050A | Reporting requirements of certain fishing boat operators |
| I.R.C. 6050B | Returns relating to unemployment compensation |
| I.R.C. 6050C | Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 |
| I.R.C. 6050D | Returns relating to energy grants and financing |
| I.R.C. 6050E | State and local income tax refunds |
| I.R.C. 6050F | Returns relating to social security benefits |
| I.R.C. 6050G | Returns relating to certain railroad retirement benefits |
| I.R.C. 6050H | Returns relating to mortgage interest received in trade or business from individuals |
| I.R.C. 6050I | Returns relating to cash received in trade or business, etc. |
| I.R.C. 6050J | Returns relating to foreclosures and abandonments of security |
| I.R.C. 6050K | Returns relating to exchanges of certain partnership interests |
| I.R.C. 6050L | Returns relating to certain donated property |
| I.R.C. 6050M | Returns relating to persons receiving contracts from Federal executive agencies |
| I.R.C. 6050N | Returns regarding payments of royalties |
| I.R.C. 6050P | Returns relating to the cancellation of indebtedness by certain entities |
| I.R.C. 6050Q | Certain long-term care benefits |
| I.R.C. 6050R | Returns relating to certain purchases of fish |
| I.R.C. 6050S | Returns relating to higher education tuition and related expenses |
| I.R.C. 6050T | Returns relating to credit for health insurance costs of eligible individuals |
| I.R.C. 6050U | Charges or payments for qualified long-term care insurance contracts under combined arrangements |
| I.R.C. 6050V | Returns relating to applicable insurance contracts in which certain exempt organizations hold interests |
| I.R.C. 6050W | Returns relating to payments made in settlement of payment card and third party network transactions |
| I.R.C. 6050X | Information with respect to certain fines, penalties, and other amounts |
| I.R.C. 6050Y | Returns relating to certain life insurance contract transactions |
| I.R.C. 6051 | Receipts for employees |
| I.R.C. 6052 | Returns regarding payment of wages in the form of group-term life insurance |
| I.R.C. 6053 | Reporting of tips |
| I.R.C. 6055 | Reporting of health insurance coverage |
| I.R.C. 6056 | Certain employers required to report on health insurance coverage |
| I.R.C. 6057 | Annual registration, etc. |
| I.R.C. 6058 | Information required in connection with certain plans of deferred compensation |
| I.R.C. 6059 | Periodic report of actuary |
| I.R.C. 6060 | Information returns of tax return preparers |
| I.R.C. 6061 | Signing of returns and other documents |
| I.R.C. 6062 | Signing of corporation returns |
| I.R.C. 6063 | Signing of partnership returns |
| I.R.C. 6064 | Signature presumed authentic |
| I.R.C. 6065 | Verification of returns |
| I.R.C. 6071 | Time for filing returns and other documents |
| I.R.C. 6072 | Time for filing income tax returns |
| I.R.C. 6073 | Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(2), July 18, 1984, 98 Stat. 792 |
| I.R.C. 6074 | Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260 |
| I.R.C. 6075 | Time for filing estate and gift tax returns |
| I.R.C. 6076 | Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 |
| I.R.C. 6081 | Extension of time for filing returns |
| I.R.C. 6091 | Place for filing returns or other documents |
| I.R.C. 6096 | Designation by individuals |
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