26 USC Subtitle F, CHAPTER 61, Subchapter A: Front Matter
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26 USC Subtitle F, CHAPTER 61, Subchapter A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and Records

Subchapter A-Returns and Records

Part
I.
Records, statements, and special returns.
II.
Tax returns or statements.
III.
Information returns.
IV.
Signing and verifying of returns and other documents.
V.
Time for filing returns and other documents.
VI.
Extension of time for filing returns.
VII.
Place for filing returns or other documents.
VIII.
Designation of income tax payments to Presidential Election Campaign Fund.

        

Editorial Notes

Amendments

1966- Pub. L. 89–809, title III, §302(b), Nov. 13, 1966, 80 Stat. 1588 , added item VIII.