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United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle F. Procedure and Administration

Chapter 61. INFORMATION AND RETURNS

SubChapter A. Returns and Records

Part II. TAX RETURNS OR STATEMENTS

Part II. TAX RETURNS OR STATEMENTS

SubPart A. General Requirement

§ 6011. General requirement of return, statement, or list

SubPart B. Income Tax Returns

§ 6012. Persons required to make returns of income

§ 6013. Joint returns of income tax by husband and wife

§ 6014. Income tax return—tax not computed by taxpayer

§ 6015. Relief from joint and several liability on joint return

§ 6016. Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260

§ 6017. Self-employment tax returns

§ 6017A. Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393

SubPart C. Estate and Gift Tax Returns

§ 6018. Estate tax returns

§ 6019. Gift tax returns

SubPart D. Miscellaneous Provisions

§ 6020. Returns prepared for or executed by Secretary

§ 6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts

Amendments

Amendments

2010—Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amendment by Pub. L. 107–16, § 542(b)(5)(B), had never been enacted. See 2001 Amendment note below.

2001—Pub. L. 107–16, title V, § 542(b)(5)(B), June 7, 2001, 115 Stat. 84, substituted “Returns relating to transfers during life or at death” for “Estate and gift tax returns” in item for subpart C.