CHAPTER 61— INFORMATION AND RETURNS
Subchapter B— Miscellaneous Provisions
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 6101. Period covered by returns or other documents
- § 6102. Computations on returns or other documents
- § 6103. Confidentiality and disclosure of returns and return information
- § 6104. Publicity of information required from certain exempt organizations and certain…
- § 6105. Confidentiality of information arising under treaty obligations
- § 6106. Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]
- § 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a…
- § 6108. Statistical publications and studies
- § 6109. Identifying numbers
- § 6110. Public inspection of written determinations
- § 6111. Disclosure of reportable transactions
- § 6112. Material advisors of reportable transactions must keep lists of advisees, etc.
- § 6113. Disclosure of nondeductibility of contributions
- § 6114. Treaty-based return positions
- § 6115. Disclosure related to quid pro quo contributions
- § 6116. Requirement for prisons located in United States to provide information for tax…
- § 6117. Cross reference
Get a plain-English answer with a citation back to this text.
Ask AI about this code