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Index  » Subtitle F  » Chapter 61  » Subchapter A

Subtitle F. Procedure and Administration (§§ 6001-7874)


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.

SectionSection Title
I.R.C. 6001Notice or regulations requiring records, statements, and special returns
I.R.C. 6011General requirement of return, statement, or list
I.R.C. 6012Persons required to make returns of income
I.R.C. 6013Joint returns of income tax by husband and wife
I.R.C. 6014Income tax return—tax not computed by taxpayer
I.R.C. 6015Relief from joint and several liability on joint return
I.R.C. 6016Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260
I.R.C. 6017Self-employment tax returns
I.R.C. 6017ARepealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
I.R.C. 6018Estate tax returns
I.R.C. 6019Gift tax returns
I.R.C. 6020Returns prepared for or executed by Secretary
I.R.C. 6021Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
I.R.C. 6031Return of partnership income
I.R.C. 6032Returns of banks with respect to common trust funds
I.R.C. 6033Returns by exempt organizations
I.R.C. 6034Returns by certain trusts
I.R.C. 6034AInformation to beneficiaries of estates and trusts
I.R.C. 6035Basis information to persons acquiring property from decedent
I.R.C. 6036Notice of qualification as executor or receiver
I.R.C. 6037Return of S corporation
I.R.C. 6038Information reporting with respect to certain foreign corporations and partnerships
I.R.C. 6038AInformation with respect to certain foreign-owned corporations
I.R.C. 6038BNotice of certain transfers to foreign persons
I.R.C. 6038CInformation with respect to foreign corporations engaged in U.S. business
I.R.C. 6038DInformation with respect to foreign financial assets
I.R.C. 6038EInformation with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
I.R.C. 6039Returns required in connection with certain options
I.R.C. 6039ARepealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299
I.R.C. 6039BRepealed. Pub. L. 99–514, title XIII, §1303(b)(5), Oct. 22, 1986, 100 Stat. 2658
I.R.C. 6039CReturns with respect to foreign persons holding direct investments in United States real property interests
I.R.C. 6039DReturns and records with respect to certain fringe benefit plans
I.R.C. 6039EInformation concerning resident status
I.R.C. 6039FNotice of large gifts received from foreign persons
I.R.C. 6039GInformation on individuals losing United States citizenship
I.R.C. 6039HInformation with respect to Alaska Native Settlement Trusts and Native Corporations
I.R.C. 6039IReturns and records with respect to employer-owned life insurance contracts
I.R.C. 6039JInformation reporting with respect to Commodity Credit Corporation transactions
I.R.C. 6040Cross references
I.R.C. 6041Information at source
I.R.C. 6041AReturns regarding payments of remuneration for services and direct sales
I.R.C. 6042Returns regarding payments of dividends and corporate earnings and profits
I.R.C. 6043Liquidating, etc., transactions
I.R.C. 6043AReturns relating to taxable mergers and acquisitions
I.R.C. 6044Returns regarding payments of patronage dividends
I.R.C. 6045Returns of brokers
I.R.C. 6045AInformation required in connection with transfers of covered securities to brokers
I.R.C. 6045BReturns relating to actions affecting basis of specified securities
I.R.C. 6046Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
I.R.C. 6046AReturns as to interests in foreign partnerships
I.R.C. 6047Information relating to certain trusts and annuity plans
I.R.C. 6048Information with respect to certain foreign trusts
I.R.C. 6049Returns regarding payments of interest
I.R.C. 6050Repealed. Pub. L. 96–167, §5(a), Dec. 29, 1979, 93 Stat. 1276
I.R.C. 6050AReporting requirements of certain fishing boat operators
I.R.C. 6050BReturns relating to unemployment compensation
I.R.C. 6050CRepealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
I.R.C. 6050DReturns relating to energy grants and financing
I.R.C. 6050EState and local income tax refunds
I.R.C. 6050FReturns relating to social security benefits
I.R.C. 6050GReturns relating to certain railroad retirement benefits
I.R.C. 6050HReturns relating to mortgage interest received in trade or business from individuals
I.R.C. 6050IReturns relating to cash received in trade or business, etc.
I.R.C. 6050JReturns relating to foreclosures and abandonments of security
I.R.C. 6050KReturns relating to exchanges of certain partnership interests
I.R.C. 6050LReturns relating to certain donated property
I.R.C. 6050MReturns relating to persons receiving contracts from Federal executive agencies
I.R.C. 6050NReturns regarding payments of royalties
I.R.C. 6050PReturns relating to the cancellation of indebtedness by certain entities
I.R.C. 6050QCertain long-term care benefits
I.R.C. 6050RReturns relating to certain purchases of fish
I.R.C. 6050SReturns relating to higher education tuition and related expenses
I.R.C. 6050TReturns relating to credit for health insurance costs of eligible individuals
I.R.C. 6050UCharges or payments for qualified long-term care insurance contracts under combined arrangements
I.R.C. 6050VReturns relating to applicable insurance contracts in which certain exempt organizations hold interests
I.R.C. 6050WReturns relating to payments made in settlement of payment card and third party network transactions
I.R.C. 6050XInformation with respect to certain fines, penalties, and other amounts
I.R.C. 6050YReturns relating to certain life insurance contract transactions
I.R.C. 6051Receipts for employees
I.R.C. 6052Returns regarding payment of wages in the form of group-term life insurance
I.R.C. 6053Reporting of tips
I.R.C. 6055Reporting of health insurance coverage
I.R.C. 6056Certain employers required to report on health insurance coverage
I.R.C. 6057Annual registration, etc.
I.R.C. 6058Information required in connection with certain plans of deferred compensation
I.R.C. 6059Periodic report of actuary
I.R.C. 6060Information returns of tax return preparers
I.R.C. 6061Signing of returns and other documents
I.R.C. 6062Signing of corporation returns
I.R.C. 6063Signing of partnership returns
I.R.C. 6064Signature presumed authentic
I.R.C. 6065Verification of returns
I.R.C. 6071Time for filing returns and other documents
I.R.C. 6072Time for filing income tax returns
I.R.C. 6073Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(2), July 18, 1984, 98 Stat. 792
I.R.C. 6074Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260
I.R.C. 6075Time for filing estate and gift tax returns
I.R.C. 6076Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
I.R.C. 6081Extension of time for filing returns
I.R.C. 6091Place for filing returns or other documents
I.R.C. 6096Designation by individuals

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