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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 61. INFORMATION AND RETURNS |
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SubChapter A. Returns and Records |
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Part III. INFORMATION RETURNS |
| SubPart A. Information Concerning Persons Subject to Special Provisions |
| § 6031. Return of partnership income |
| § 6032. Returns of banks with respect to common trust funds |
| § 6033. Returns by exempt organizations |
| § 6034. Returns by certain trusts |
| § 6034A. Information to beneficiaries of estates and trusts |
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§ 6035. Repealed. Pub. L. 108–357, title IV, § 413(c)(26), |
| § 6036. Notice of qualification as executor or receiver |
| § 6037. Return of S corporation |
| § 6038. Information reporting with respect to certain foreign corporations and partnerships |
| § 6038A. Information with respect to certain foreign-owned corporations |
| § 6038B. Notice of certain transfers to foreign persons |
| § 6038C. Information with respect to foreign corporations engaged in U.S. business |
| § 6038D. Information with respect to foreign financial assets |
| § 6039. Returns required in connection with certain options |
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§ 6039A. Repealed. Pub. L. 96–223, title IV, § 401(a), |
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§ 6039B. Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), |
| § 6039C. Returns with respect to foreign persons holding direct investments in United States real property interests |
| § 6039D. Returns and records with respect to certain fringe benefit plans |
| § 6039E. Information concerning resident status |
| § 6039F. Notice of large gifts received from foreign persons |
| § 6039G. Information on individuals losing United States citizenship |
| § 6039H. Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations |
| § 6039I. Returns and records with respect to employer-owned life insurance contracts |
| § 6039J. Information reporting with respect to Commodity Credit Corporation transactions |
| § 6040. Cross references |
| SubPart B. Information Concerning Transactions With Other Persons |
| § 6041. Information at source |
| § 6041A. Returns regarding payments of remuneration for services and direct sales |
| § 6042. Returns regarding payments of dividends and corporate earnings and profits |
| § 6043. Liquidating, etc., transactions |
| § 6043A. Returns relating to taxable mergers and acquisitions |
| § 6044. Returns regarding payments of patronage dividends |
| § 6045. Returns of brokers |
| § 6045A. Information required in connection with transfers of covered securities to brokers |
| § 6045B. Returns relating to actions affecting basis of specified securities |
| § 6046. Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock |
| § 6046A. Returns as to interests in foreign partnerships |
| § 6047. Information relating to certain trusts and annuity plans |
| § 6048. Information with respect to certain foreign trusts |
| § 6049. Returns regarding payments of interest |
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§ 6050. Repealed. Pub. L. 96–167, § 5(a), |
| § 6050A. Reporting requirements of certain fishing boat operators |
| § 6050B. Returns relating to unemployment compensation |
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§ 6050C. Repealed. Pub. L. 100–418, title I, § 1941(b)(1), |
| § 6050D. Returns relating to energy grants and financing |
| § 6050E. State and local income tax refunds |
| § 6050F. Returns relating to social security benefits |
| § 6050G. Returns relating to certain railroad retirement benefits |
| § 6050H. Returns relating to mortgage interest received in trade or business from individuals |
| § 6050I. Returns relating to cash received in trade or business, etc. |
| § 6050J. Returns relating to foreclosures and abandonments of security |
| § 6050K. Returns relating to exchanges of certain partnership interests |
| § 6050L. Returns relating to certain donated property |
| § 6050M. Returns relating to persons receiving contracts from Federal executive agencies |
| § 6050N. Returns regarding payments of royalties |
| § 6050P. Returns relating to the cancellation of indebtedness by certain entities |
| § 6050Q. Certain long-term care benefits |
| § 6050R. Returns relating to certain purchases of fish |
| § 6050S. Returns relating to higher education tuition and related expenses |
| § 6050T. Returns relating to credit for health insurance costs of eligible individuals |
| § 6050U. Charges or payments for qualified long-term care insurance contracts under combined arrangements |
| § 6050V. Returns relating to applicable insurance contracts in which certain exempt organizations hold interests |
| § 6050W. Returns relating to payments made in settlement of payment card and third party network transactions |
| SubPart C. Information Regarding Wages Paid Employees |
| § 6051. Receipts for employees |
| § 6052. Returns regarding payment of wages in the form of group-term life insurance |
| § 6053. Reporting of tips |
| SubPart D. Information Regarding Health Insurance Coverage |
| § 6055. Reporting of health insurance coverage |
| § 6056. Certain employers required to report on health insurance coverage |
| SubPart E. Registration of and Information Concerning Pension, Etc., Plans |
| § 6057. Annual registration, etc. |
| § 6058. Information required in connection with certain plans of deferred compensation |
| § 6059. Periodic report of actuary |
| SubPart F. Information Concerning Tax Return Preparers |
| § 6060. Information returns of tax return preparers |
Amendments
2010—Pub. L. 111–148, title I, § 1502(d),
2007—Pub. L. 110–28, title VIII, § 8246(a)(2)(A)(v),
1980—Pub. L. 96–603, § 1(e)(2),
1976—Pub. L. 94–455, title XII, § 1203(i)(1),
1974—Pub. L. 93–406, title II, § 1031(c)(1),
1969—Pub. L. 91–172, title I, § 101(j)(64),
Miscellaneous
Pub. L. 108–7, div. H, title II, § 211,