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 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › 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 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › 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 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › 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 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › 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 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › 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 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › 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 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › 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 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › 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 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part IV— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
§ 56A
Adjusted financial statement income
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part VI— ALTERNATIVE MINIMUM TAX
§ 57
Items of tax preference
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part VI— ALTERNATIVE MINIMUM TAX
§ 5701
Rate of tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter D— Occupational Tax
§ 5732
Payment of tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter D— Occupational Tax
§ 5733
Provisions relating to liability for occupational taxes
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter D— Occupational Tax
§ 5734
Application of State laws
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter D— Occupational Tax
§ 5741
Records to be maintained
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter F— General Provisions
§ 5752
Restrictions relating to marks, labels, notices, and packages
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › 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 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter F— General Provisions
§ 5754
Restriction on importation of previously exported tobacco products
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter F— General Provisions
§ 5761
Civil penalties
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter G— Penalties and Forfeitures
§ 5762
Criminal penalties
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter G— Penalties and Forfeitures
§ 5763
Forfeitures
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter G— Penalties and Forfeitures
§ 58
Denial of certain losses
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part VI— ALTERNATIVE MINIMUM TAX
§ 5801
Imposition of tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter A— Taxes › Part I— SPECIAL (OCCUPATIONAL) TAXES
§ 5802
Registration of importers, manufacturers, and dealers
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter A— Taxes › Part I— SPECIAL (OCCUPATIONAL) TAXES
§ 581
Definition of bank
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter H— Banking Institutions › Part I— RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
§ 5811
Transfer tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter A— Taxes › Part II— TAX ON TRANSFERRING FIREARMS
§ 5812
Transfers
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter A— Taxes › 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 1— NORMAL TAXES AND SURTAXES › Subchapter H— Banking Institutions › Part I— RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
§ 5821
Making tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter A— Taxes › Part III— TAX ON MAKING FIREARMS
§ 5822
Making
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter A— Taxes › Part III— TAX ON MAKING FIREARMS
§ 584
Common trust funds
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter H— Banking Institutions › Part I— RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
§ 5841
Registration of firearms
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part I— GENERAL PROVISIONS
§ 5842
Identification of firearms
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part I— GENERAL PROVISIONS
§ 5843
Records and returns
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part I— GENERAL PROVISIONS
§ 5844
Importation
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part I— GENERAL PROVISIONS
§ 5845
Definitions
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part I— GENERAL PROVISIONS
§ 5846
Other laws applicable
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part I— GENERAL PROVISIONS
§ 5847
Effect on other laws
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part I— GENERAL PROVISIONS
§ 5848
Restrictive use of information
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part I— GENERAL PROVISIONS
§ 5849
Citation of chapter
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part I— GENERAL PROVISIONS
§ 585
Reserves for losses on loans of banks
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter H— Banking Institutions › 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 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part II— EXEMPTIONS
§ 5852
General transfer and making tax exemption
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › 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 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part II— EXEMPTIONS
§ 5854
Exportation of firearms exempt from transfer tax
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part II— EXEMPTIONS
§ 5861
Prohibited acts
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter C— Prohibited Acts
§ 5871
Penalties
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter D— Penalties and Forfeitures
§ 5872
Forfeitures
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter D— Penalties and Forfeitures
§ 5881
Greenmail
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 54— GREENMAIL
§ 5891
Structured settlement factoring transactions
Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 55— STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
§ 59
Other definitions and special rules
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part VI— ALTERNATIVE MINIMUM TAX
§ 591
Deduction for dividends paid on deposits
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter H— Banking Institutions › Part II— MUTUAL SAVINGS BANKS, ETC.
§ 593
Reserves for losses on loans
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter H— Banking Institutions › Part II— MUTUAL SAVINGS BANKS, ETC.
§ 594
Alternative tax for mutual savings banks conducting life insurance business
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter H— Banking Institutions › Part II— MUTUAL SAVINGS BANKS, ETC.
§ 597
Treatment of transactions in which Federal financial assistance provided
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter H— Banking Institutions › Part II— MUTUAL SAVINGS BANKS, ETC.
§ 59A
Tax on base erosion payments of taxpayers with substantial gross receipts
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › 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 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part I— RECORDS, STATEMENTS, AND SPECIAL RETURNS
§ 6011
General requirement of return, statement, or list
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part II— TAX RETURNS OR STATEMENTS › Subpart A— General Requirement
§ 6012
Persons required to make returns of income
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part II— TAX RETURNS OR STATEMENTS › Subpart B— Income Tax Returns
§ 6013
Joint returns of income tax by husband and wife
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part II— TAX RETURNS OR STATEMENTS › Subpart B— Income Tax Returns
§ 6014
Income tax return—tax not computed by taxpayer
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part II— TAX RETURNS OR STATEMENTS › Subpart B— Income Tax Returns
§ 6015
Relief from joint and several liability on joint return
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part II— TAX RETURNS OR STATEMENTS › Subpart B— Income Tax Returns
§ 6017
Self-employment tax returns
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part II— TAX RETURNS OR STATEMENTS › Subpart B— Income Tax Returns
§ 6018
Estate tax returns
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part II— TAX RETURNS OR STATEMENTS › Subpart C— Estate and Gift Tax Returns
§ 6019
Gift tax returns
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part II— TAX RETURNS OR STATEMENTS › Subpart C— Estate and Gift Tax Returns
§ 6020
Returns prepared for or executed by Secretary
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part II— TAX RETURNS OR STATEMENTS › 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 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part II— TAX RETURNS OR STATEMENTS › Subpart D— Miscellaneous Provisions
§ 6031
Return of partnership income
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › 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 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions
§ 6033
Returns by exempt organizations
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions
§ 6034
Returns by certain trusts
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions
§ 6034A
Information to beneficiaries of estates and trusts
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › 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 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions
§ 6036
Notice of qualification as executor or receiver
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions
§ 6037
Return of S corporation
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › 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 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › 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 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions
§ 6038B
Notice of certain transfers to foreign persons
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › 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 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions
§ 6038D
Information with respect to foreign financial assets
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › 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 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions
§ 6039
Returns required in connection with certain options
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › 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 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › 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 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions
§ 6039E
Information concerning resident status
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions