Title 26
1,899 sections in this title — page 12 of 19.
§ 6039F
Notice of large gifts received from 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
§ 6039G
Information on individuals losing United States citizenship
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
§ 6039H
Information with respect to Alaska Native Settlement Trusts and Native 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
§ 6039I
Returns and records with respect to employer-owned life insurance contracts
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
§ 6039J
Information reporting with respect to Commodity Credit Corporation transactions
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
§ 6039K
Returns with respect to qualified opportunity funds and qualified rural opportunity 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
§ 6039L
Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
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
§ 6040
Cross references
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
§ 6041
Information at source
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6041A
Returns regarding payments of remuneration for services and direct sales
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6042
Returns regarding payments of dividends and corporate earnings and profits
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6043
Liquidating, etc., transactions
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6043A
Returns relating to taxable mergers and acquisitions
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6044
Returns regarding payments of patronage dividends
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6045
Returns of brokers
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6045A
Information required in connection with transfers of covered securities to brokers
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6045B
Returns relating to actions affecting basis of specified securities
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6046
Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6046A
Returns as to interests in foreign partnerships
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6047
Information relating to certain trusts and annuity plans
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6048
Information with respect to certain foreign trusts
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6049
Returns regarding payments of interest
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050A
Reporting requirements of certain fishing boat operators
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050AA
Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050B
Returns relating to unemployment compensation
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050D
Returns relating to energy grants and financing
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050E
State and local income tax refunds
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050F
Returns relating to social security benefits
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050G
Returns relating to certain railroad retirement benefits
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050H
Returns relating to mortgage interest received in trade or business from individuals
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050I
Returns relating to cash received in trade or business, etc.
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050J
Returns relating to foreclosures and abandonments of security
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050K
Returns relating to exchanges of certain partnership interests
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050L
Returns relating to certain donated property
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050M
Returns relating to persons receiving contracts from Federal executive agencies
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050N
Returns regarding payments of royalties
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050P
Returns relating to the cancellation of indebtedness by certain entities
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050Q
Certain long-term care benefits
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050R
Returns relating to certain purchases of fish
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050S
Returns relating to higher education tuition and related expenses
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050T
Returns relating to credit for health insurance costs of eligible individuals
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050U
Charges or payments for qualified long-term care insurance contracts under combined arrangements
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050V
Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050W
Returns relating to payments made in settlement of payment card and third party network transactions
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050X
Information with respect to certain fines, penalties, and other amounts
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050Y
Returns relating to certain life insurance contract transactions
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6050Z
Reports relating to long-term care premium statements
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons
§ 6051
Receipts for employees
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart C— Information Regarding Wages Paid Employees
§ 6052
Returns regarding payment of wages in the form of group-term life insurance
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart C— Information Regarding Wages Paid Employees
§ 6053
Reporting of tips
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart C— Information Regarding Wages Paid Employees
§ 6055
Reporting of health insurance coverage
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart D— Information Regarding Health Insurance Coverage
§ 6056
Certain employers required to report on health insurance coverage
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart D— Information Regarding Health Insurance Coverage
§ 6057
Annual registration, etc.
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart E— Registration of and Information Concerning Pension, Etc., Plans
§ 6058
Information required in connection with certain plans of deferred compensation
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart E— Registration of and Information Concerning Pension, Etc., Plans
§ 6059
Periodic report of actuary
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart E— Registration of and Information Concerning Pension, Etc., Plans
§ 6060
Information returns of tax return preparers
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart F— Information Concerning Tax Return Preparers
§ 6061
Signing of returns and other documents
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part IV— SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
§ 6062
Signing of corporation returns
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part IV— SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
§ 6063
Signing of partnership returns
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part IV— SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
§ 6064
Signature presumed authentic
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part IV— SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
§ 6065
Verification of returns
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part IV— SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
§ 6071
Time for filing returns and other documents
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part V— TIME FOR FILING RETURNS AND OTHER DOCUMENTS
§ 6072
Time for filing income tax returns
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part V— TIME FOR FILING RETURNS AND OTHER DOCUMENTS
§ 6075
Time for filing estate and gift tax returns
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part V— TIME FOR FILING RETURNS AND OTHER DOCUMENTS
§ 6081
Extension of time for filing returns
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part VI— EXTENSION OF TIME FOR FILING RETURNS
§ 6091
Place for filing returns or other documents
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part VII— PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
§ 6096
Designation by individuals
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part VIII— DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 61
Gross income defined
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part I— DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
§ 6101
Period covered by returns or other documents
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6102
Computations on returns or other documents
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6103
Confidentiality and disclosure of returns and return information
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6104
Publicity of information required from certain exempt organizations and certain trusts
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6105
Confidentiality of information arising under treaty obligations
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6107
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6108
Statistical publications and studies
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6109
Identifying numbers
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 611
Allowance of deduction for depletion
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter I— Natural Resources › Part I— DEDUCTIONS
§ 6110
Public inspection of written determinations
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6111
Disclosure of reportable transactions
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6112
Material advisors of reportable transactions must keep lists of advisees, etc.
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6113
Disclosure of nondeductibility of contributions
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6114
Treaty-based return positions
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6115
Disclosure related to quid pro quo contributions
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6116
Requirement for prisons located in United States to provide information for tax administration
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 6117
Cross reference
Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions
§ 612
Basis for cost depletion
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter I— Natural Resources › Part I— DEDUCTIONS
§ 613
Percentage depletion
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter I— Natural Resources › Part I— DEDUCTIONS
§ 613A
Limitations on percentage depletion in case of oil and gas wells
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter I— Natural Resources › Part I— DEDUCTIONS
§ 614
Definition of property
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter I— Natural Resources › Part I— DEDUCTIONS
§ 6151
Time and place for paying tax shown on returns
Subtitle Subtitle F— Procedure and Administration › Chapter 62— TIME AND PLACE FOR PAYING TAX › Subchapter A— Place and Due Date for Payment of Tax
§ 6155
Payment on notice and demand
Subtitle Subtitle F— Procedure and Administration › Chapter 62— TIME AND PLACE FOR PAYING TAX › Subchapter A— Place and Due Date for Payment of Tax
§ 6157
Payment of Federal unemployment tax on quarterly or other time period basis
Subtitle Subtitle F— Procedure and Administration › Chapter 62— TIME AND PLACE FOR PAYING TAX › Subchapter A— Place and Due Date for Payment of Tax
§ 6159
Agreements for payment of tax liability in installments
Subtitle Subtitle F— Procedure and Administration › Chapter 62— TIME AND PLACE FOR PAYING TAX › Subchapter A— Place and Due Date for Payment of Tax
§ 616
Development expenditures
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter I— Natural Resources › Part I— DEDUCTIONS
§ 6161
Extension of time for paying tax
Subtitle Subtitle F— Procedure and Administration › Chapter 62— TIME AND PLACE FOR PAYING TAX › Subchapter B— Extensions of Time for Payment
§ 6163
Extension of time for payment of estate tax on value of reversionary or remainder interest in property
Subtitle Subtitle F— Procedure and Administration › Chapter 62— TIME AND PLACE FOR PAYING TAX › Subchapter B— Extensions of Time for Payment
§ 6164
Extension of time for payment of taxes by corporations expecting carrybacks
Subtitle Subtitle F— Procedure and Administration › Chapter 62— TIME AND PLACE FOR PAYING TAX › Subchapter B— Extensions of Time for Payment
§ 6165
Bonds where time to pay tax or deficiency has been extended
Subtitle Subtitle F— Procedure and Administration › Chapter 62— TIME AND PLACE FOR PAYING TAX › Subchapter B— Extensions of Time for Payment
§ 6166
Extension of time for payment of estate tax where estate consists largely of interest in closely held business
Subtitle Subtitle F— Procedure and Administration › Chapter 62— TIME AND PLACE FOR PAYING TAX › Subchapter B— Extensions of Time for Payment
§ 6167
Extension of time for payment of tax attributable to recovery of foreign expropriation losses
Subtitle Subtitle F— Procedure and Administration › Chapter 62— TIME AND PLACE FOR PAYING TAX › Subchapter B— Extensions of Time for Payment