ProjectUSC.org

CHAPTER 61 — Information and Returns

122 sections.

Subchapter A — Returns and Records 105 sections

PART I — RECORDS, STATEMENTS, AND SPECIAL RETURNS 1 sections

PART II — TAX RETURNS OR STATEMENTS 12 sections

Subpart A — General Requirement 1 sections

Subpart B — Income Tax Returns 7 sections

Subpart C — Estate and Gift Tax Returns 2 sections

Subpart D — Miscellaneous Provisions 2 sections

PART III — INFORMATION RETURNS 78 sections

Subpart A — Information Concerning Persons Subject to Special Provisions 28 sections

Subpart B — Information Concerning Transactions With Other Persons 41 sections

Subpart C — Information Regarding Wages Paid Employees 3 sections

Subpart D — Information Regarding Health Insurance Coverage 2 sections

Subpart E — Registration of and Information Concerning Pension, Etc., Plans 3 sections

Subpart F — Information Concerning Tax Return Preparers 1 sections

PART IV — SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS 5 sections

PART V — TIME FOR FILING RETURNS AND OTHER DOCUMENTS 6 sections

PART VI — EXTENSION OF TIME FOR FILING RETURNS 1 sections

PART VII — PLACE FOR FILING RETURNS OR OTHER DOCUMENTS 1 sections

PART VIII — DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND 1 sections

Subchapter B — Miscellaneous Provisions 17 sections