Information and Returns
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
In this part
- § 301.269B-1 Stapled foreign corporations.
- § 301.1474-1 Required use of electronic form for financial institutions filing Form…
- § 301.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 301.6011-1 General requirement of return, statement or list.
- § 301.6011-2 Required use of electronic form.
- § 301.6011-3 Required use of electronic form for partnership returns.
- § 301.6011-5 Required use of electronic form for corporate income tax returns.
- § 301.6011-6 Statement of series and series organizations [Reserved]
- § 301.6011-7 Specified tax return preparers required to file individual income tax…
- § 301.6011-10 Certain organizations, including trusts, required to file unrelated…
- § 301.6011-11 Required use of electronic form for certain returns for tax-advantaged…
- § 301.6011-12 Required use of electronic form for returns of certain excise taxes under…
- § 301.6011-13 Required use of electronic form for split-interest trust returns.
- § 301.6011-14 Required use of electronic form or other machine-readable form for…
- § 301.6011-15 Required use of electronic form for withholding tax returns.
- § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity.
- § 301.6012-1 Persons required to make returns of income.
- § 301.6012-2 Required use of electronic form for income tax returns of certain…
- § 301.6013-1 Joint returns of income tax by husband and wife.
- § 301.6014-1 Income tax return—tax not computed by taxpayer.
- § 301.6015-1 Declaration of estimated income tax by individuals.
- § 301.6016-1 Declarations of estimated income tax by corporations.
- § 301.6017-1 Self-employment tax returns.
- § 301.6018-1 Estate tax returns.
- § 301.6019-1 Gift tax returns.
- § 301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue…
- § 301.6021-1 Listing by district directors of taxable objects owned by nonresidents of…
- § 301.6031(a)-1 Return of partnership income.
- § 301.6032-1 Returns of banks with respect to common trust funds.
- § 301.6033-1 Returns by exempt organizations.
- § 301.6033-4 Required filing in electronic form for returns by organizations required…
- § 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable…
- § 301.6034-1 Returns by trusts described in section 4947(a)(2) or claiming charitable…
- § 301.6036-1 Notice required of executor or of receiver or other like fiduciary.
- § 301.6037-1 Return of electing small business corporation.
- § 301.6037-2 Required use of electronic form for returns of electing small business…
- § 301.6038-1 Information returns required of U.S. persons with respect to certain…
- § 301.6039-1 Information returns and statements required in connection with certain…
- § 301.6039E-1 Information reporting by passport applicants.
- § 301.6041-1 Returns of information regarding certain payments.
- § 301.6042-1 Returns of information regarding payments of dividends and corporate…
- § 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction.
- § 301.6044-1 Returns of information regarding payments of patronage dividends.
- § 301.6046-1 Returns as to organization or reorganization of foreign corporations and…
- § 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans.
- § 301.6049-1 Returns regarding payments of interest.
- § 301.6050A-1 Information returns regarding services performed by certain crewmen on…
- § 301.6050M-1 Information returns relating to persons receiving contracts from certain…
- § 301.6051-1 Receipts for employees.
- § 301.6052-1 Information returns and statements regarding payment of wages in the form…
- § 301.6056-1 Rules relating to reporting by applicable large employers on health…
- § 301.6056-2 Electronic furnishing of statements.
- § 301.6057-1 Employee retirement benefit plans; identification of participant with…
- § 301.6057-2 Employee retirement benefit plans; notification of change in plan status.
- § 301.6057-3 Required use of electronic form for filing requirements relating to…
- § 301.6058-1 Information required in connection with certain plans of deferred…
- § 301.6058-2 Required use of electronic form for filing requirements relating to…
- § 301.6059-1 Periodic report of actuary.
- § 301.6059-2 Required use of electronic form for filing requirements relating to…
- § 301.6061-1 Signing of returns and other documents.
- § 301.6062-1 Signing of corporation returns.
- § 301.6063-1 Signing of partnership returns.
- § 301.6064-1 Signature presumed authentic.
- § 301.6065-1 Verification of returns.
- § 301.6071-1 Time for filing returns and other documents.
- § 301.6072-1 Time for filing income tax returns.
- § 301.6073-1 Time for filing declarations of estimated income tax by individuals.
- § 301.6074-1 Time for filing declarations of estimated income tax by corporations.
- § 301.6075-1 Time for filing estate and gift tax returns.
- § 301.6081-1 Extension of time for filing returns.
- § 301.6081-2 Automatic extension of time for filing an information return with respect…
- § 301.6091-1 Place for filing returns and other documents.
- § 301.6096-1 Designation by individuals for taxable years beginning after December 31,…
- § 301.6101-1 Period covered by returns or other documents.
- § 301.6102-1 Computations on returns or other documents.
- § 301.6103(a)-1 Disclosures after December 31, 1976, by officers and employees of…
- § 301.6103(a)-2 Disclosures after December 31, 1976, by attorneys of the Department of…
- § 301.6103(c)-1 Disclosure of returns and return information to designee of taxpayer.
- § 301.6103(h)(2)-1 Disclosure of returns and return information (including taxpayer…
- § 301.6103(h)(4)-1 Disclosure of returns and return information in whistleblower…
- § 301.6103(i)-1 Disclosure of returns and return information (including taxpayer return…
- § 301.6103(j)(1)-1 Disclosures of return information reflected on returns to officers…
- § 301.6103(j)(5)-1 Disclosures of return information reflected on returns to officers…
- § 301.6103(k)(6)-1 Disclosure of return information by certain officers and employees…
- § 301.6103(k)(9)-1 Disclosure of returns and return information relating to payment of…
- § 301.6103(l)-1 Disclosure of returns and return information for purposes other than…
- § 301.6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit…
- § 301.6103(l)(2)-2 Disclosure of returns and return information to Department of Labor…
- § 301.6103(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty…
- § 301.6103(l)(14)-1 Disclosure of return information to United States Customs Service.
- § 301.6103(l)(21)-1 Disclosure of return information to the Department of Health and…
- § 301.6103(m)-1 Disclosure of taxpayer identity information.
- § 301.6103(n)-1 Disclosure of returns and return information in connection with written…
- § 301.6103(n)-2 Disclosure of return information in connection with written contracts…
- § 301.6103(p)(2)(B)-1 Disclosure of returns and return information by other agencies.
- § 301.6103(p)(4)-1 Procedures relating to safeguards for returns or return information.
- § 301.6103(p)(7)-1 Procedures for administrative review of a determination that an…
- § 301.6104(a)-1 Public inspection of material relating to tax-exempt organizations.
- § 301.6104(a)-2 Public inspection of material relating to pension and other plans.
- § 301.6104(a)-3 Public inspection of Internal Revenue Service letters and documents…
- § 301.6104(a)-4 Requirement for 26 or more plan participants.
- § 301.6104(a)-5 Withholding of certain information from public inspection.
- § 301.6104(a)-6 Procedural rules for inspection.
- § 301.6104(b)-1 Publicity of information on certain information returns.
- § 301.6104(c)-1 Disclosure of certain information to State officials.
- § 301.6104(d)-0 Table of contents.
- § 301.6104(d)-1 Public inspection and distribution of applications for tax exemption…
- § 301.6104(d)-2 Making applications and returns widely available.
- § 301.6104(d)-3 Tax-exempt organization subject to harassment campaign.
- § 301.6105-1 Compilation of relief from excess profits tax cases.
- § 301.6106-1 Publicity of unemployment tax returns.
- § 301.6108-1 Publication of statistics of income.
- § 301.6109-1 Identifying numbers.
- § 301.6109-2 Authority of the Secretary of Agriculture to collect employer…
- § 301.6109-3 IRS adoption taxpayer identification numbers.
- § 301.6109-4 IRS truncated taxpayer identification numbers.
- § 301.6110-1 Public inspection of written determinations and background file documents.
- § 301.6110-2 Meaning of terms.
- § 301.6110-3 Deletion of certain information in written determinations open to public…
- § 301.6110-4 Communications from third parties.
- § 301.6110-5 Notice and time requirements; actions to restrain disclosure; actions to…
- § 301.6110-6 Written determinations issued in response to requests submitted before…
- § 301.6110-7 Miscellaneous provisions.
- § 301.6111-1T Questions and answers relating to tax shelter registration.
- § 301.6111-2 Confidential corporate tax shelters.
- § 301.6111-3 Disclosure of reportable transactions.
- § 301.6112-1 Material advisors of reportable transactions must keep lists of advisees,…
- § 301.6114-1 Treaty-based return positions.
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