26 USC Subtitle F, CHAPTER 61, Subchapter A, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART I-RECORDS, STATEMENTS, AND SPECIAL RETURNS
PART I-RECORDS, STATEMENTS, AND SPECIAL RETURNS
Sec.
6001.
Notice or regulations requiring records, statements, and special returns.