Title 26
1,899 sections in this title — page 11 of 19.
§ 5681
Penalty relating to signs
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART IV— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
§ 5682
Penalty for breaking locks or gaining access
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART IV— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
§ 5683
Penalty and forfeiture for removal of liquors under improper brands
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART IV— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
§ 5684
Penalties relating to the payment and collection of liquor taxes
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART IV— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
§ 5685
Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART IV— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
§ 5686
Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART IV— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
§ 5687
Penalty for offenses not specifically covered
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART IV— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
§ 5688
Disposition and release of seized property
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART IV— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
§ 5690
Definition of the term “person”
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART IV— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
§ 56A
Adjusted financial statement income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART VI— - ALTERNATIVE MINIMUM TAX
§ 57
Items of tax preference
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART VI— - ALTERNATIVE MINIMUM TAX
§ 5701
Rate of tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter A— - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
§ 5702
Definitions
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter A— - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
§ 5703
Liability for tax and method of payment
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter A— - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
§ 5704
Exemption from tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter A— - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
§ 5705
Credit, refund, or allowance of tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter A— - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
§ 5706
Drawback of tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter A— - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
§ 5708
Losses caused by disaster
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter A— - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
§ 5711
Bond
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter B— - Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
§ 5712
Application for permit
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter B— - Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
§ 5713
Permit
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter B— - Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
§ 5721
Inventories
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter C— - Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
§ 5722
Reports
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter C— - Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
§ 5723
Packages, marks, labels, and notices
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter C— - Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
§ 5731
Imposition and rate of tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter D— - Occupational Tax
§ 5732
Payment of tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter D— - Occupational Tax
§ 5733
Provisions relating to liability for occupational taxes
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter D— - Occupational Tax
§ 5734
Application of State laws
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter D— - Occupational Tax
§ 5741
Records to be maintained
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter E— - Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
§ 5751
Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter F— - General Provisions
§ 5752
Restrictions relating to marks, labels, notices, and packages
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter F— - General Provisions
§ 5753
Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter F— - General Provisions
§ 5754
Restriction on importation of previously exported tobacco products
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter F— - General Provisions
§ 5761
Civil penalties
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter G— - Penalties and Forfeitures
§ 5762
Criminal penalties
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter G— - Penalties and Forfeitures
§ 5763
Forfeitures
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter G— - Penalties and Forfeitures
§ 58
Denial of certain losses
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART VI— - ALTERNATIVE MINIMUM TAX
§ 5801
Imposition of tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter A— - Taxes › Part PART I— - SPECIAL (OCCUPATIONAL) TAXES
§ 5802
Registration of importers, manufacturers, and dealers
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter A— - Taxes › Part PART I— - SPECIAL (OCCUPATIONAL) TAXES
§ 581
Definition of bank
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter H— - Banking Institutions › Part PART I— - RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
§ 5811
Transfer tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter A— - Taxes › Part PART II— - TAX ON TRANSFERRING FIREARMS
§ 5812
Transfers
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter A— - Taxes › Part PART II— - TAX ON TRANSFERRING FIREARMS
§ 582
Bad debts, losses, and gains with respect to securities held by financial institutions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter H— - Banking Institutions › Part PART I— - RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
§ 5821
Making tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter A— - Taxes › Part PART III— - TAX ON MAKING FIREARMS
§ 5822
Making
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter A— - Taxes › Part PART III— - TAX ON MAKING FIREARMS
§ 584
Common trust funds
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter H— - Banking Institutions › Part PART I— - RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
§ 5841
Registration of firearms
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS
§ 5842
Identification of firearms
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS
§ 5843
Records and returns
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS
§ 5844
Importation
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS
§ 5845
Definitions
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS
§ 5846
Other laws applicable
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS
§ 5847
Effect on other laws
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS
§ 5848
Restrictive use of information
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS
§ 5849
Citation of chapter
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS
§ 585
Reserves for losses on loans of banks
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter H— - Banking Institutions › Part PART I— - RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
§ 5851
Special (occupational) tax exemption
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART II— - EXEMPTIONS
§ 5852
General transfer and making tax exemption
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART II— - EXEMPTIONS
§ 5853
Transfer and making tax exemption available to certain governmental entities
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART II— - EXEMPTIONS
§ 5854
Exportation of firearms exempt from transfer tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter B— - General Provisions and Exemptions › Part PART II— - EXEMPTIONS
§ 5861
Prohibited acts
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter C— - Prohibited Acts
§ 5871
Penalties
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter D— - Penalties and Forfeitures
§ 5872
Forfeitures
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter D— - Penalties and Forfeitures
§ 5881
Greenmail
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 54— - GREENMAIL
§ 5891
Structured settlement factoring transactions
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 55— - STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
§ 59
Other definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART VI— - ALTERNATIVE MINIMUM TAX
§ 591
Deduction for dividends paid on deposits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter H— - Banking Institutions › Part PART II— - MUTUAL SAVINGS BANKS, ETC.
§ 593
Reserves for losses on loans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter H— - Banking Institutions › Part PART II— - MUTUAL SAVINGS BANKS, ETC.
§ 594
Alternative tax for mutual savings banks conducting life insurance business
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter H— - Banking Institutions › Part PART II— - MUTUAL SAVINGS BANKS, ETC.
§ 597
Treatment of transactions in which Federal financial assistance provided
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter H— - Banking Institutions › Part PART II— - MUTUAL SAVINGS BANKS, ETC.
§ 59A
Tax on base erosion payments of taxpayers with substantial gross receipts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART VII— - BASE EROSION AND ANTI-ABUSE TAX
§ 6001
Notice or regulations requiring records, statements, and special returns
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART I— - RECORDS, STATEMENTS, AND SPECIAL RETURNS
§ 6011
General requirement of return, statement, or list
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart A— - General Requirement
§ 6012
Persons required to make returns of income
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart B— - Income Tax Returns
§ 6013
Joint returns of income tax by husband and wife
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart B— - Income Tax Returns
§ 6014
Income tax return—tax not computed by taxpayer
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart B— - Income Tax Returns
§ 6015
Relief from joint and several liability on joint return
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart B— - Income Tax Returns
§ 6017
Self-employment tax returns
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart B— - Income Tax Returns
§ 6018
Estate tax returns
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart C— - Estate and Gift Tax Returns
§ 6019
Gift tax returns
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart C— - Estate and Gift Tax Returns
§ 6020
Returns prepared for or executed by Secretary
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart D— - Miscellaneous Provisions
§ 6021
Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART II— - TAX RETURNS OR STATEMENTS › Subpart Subpart D— - Miscellaneous Provisions
§ 6031
Return of partnership income
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6032
Returns of banks with respect to common trust funds
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6033
Returns by exempt organizations
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6034
Returns by certain trusts
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6034A
Information to beneficiaries of estates and trusts
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6035
Basis information to persons acquiring property from decedent
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6036
Notice of qualification as executor or receiver
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6037
Return of S corporation
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6038
Information reporting with respect to certain foreign corporations and partnerships
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6038A
Information with respect to certain foreign-owned corporations
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6038B
Notice of certain transfers to foreign persons
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6038C
Information with respect to foreign corporations engaged in U.S. business
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6038D
Information with respect to foreign financial assets
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6038E
Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6039
Returns required in connection with certain options
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6039C
Returns with respect to foreign persons holding direct investments in United States real property interests
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6039D
Returns and records with respect to certain fringe benefit plans
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions
§ 6039E
Information concerning resident status
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions