26 USC Subtitle F, CHAPTER 61, Subchapter B: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter B-Miscellaneous Provisions

Jump To: MiscellaneousAmendments

Subchapter B-Miscellaneous Provisions

Sec.

6101.

Period covered by returns or other documents.

6102.

Computations on returns or other documents.

6103.

Confidentiality and disclosure of returns and return information.

6104.

Publicity of information required from certain exempt organizations and certain trusts.

6105.

Confidentiality of information arising under treaty obligations.

6106.

Publicity of unemployment tax returns.¹

6107.

Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list.

6108.

Publication of statistics of income.²

6109.

Identifying numbers.

6110.

Public inspection of written determinations.

6111.

Disclosure of reportable transactions.

6112.

Material advisors of reportable transactions must keep lists of advisees, etc.

6113.

Disclosure of nondeductibility of contributions.

6114.

Treaty-based return positions.

6115.

Disclosure related to quid pro quo contributions.

6116.

Requirement for prisons located in United States to provide information for tax administration.

6117.

Cross reference.

Editorial Notes

Amendments

2011- Pub. L. 112–41, title V, §502(b), Oct. 21, 2011, 125 Stat. 460 , added items 6116 and 6117 and struck out former item 6116 "Cross reference".

2007- Pub. L. 110–28, title VIII, §8246(a)(2)(C)(ii), May 25, 2007, 121 Stat. 201 , substituted "Tax return preparer" for "Income tax return preparer" in item 6107.

2004- Pub. L. 108–357, title VIII, §815(b)(1), (4), Oct. 22, 2004, 118 Stat. 1582 , 1583, substituted "Disclosure of reportable transactions" for "Registration of tax shelters" in item 6111 and "Material advisors of reportable transactions must keep lists of advisees, etc." for "Organizers and sellers of potentially abusive tax shelters must keep lists of investors" in item 6112.

2000- Pub. L. 106–554, §1(a)(7) [title III, §304(b)(2)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-634, added item 6105.

1993- Pub. L. 103–66, title XIII, §13173(c)(1), Aug. 10, 1993, 107 Stat. 456 , added item 6115 and redesignated former item 6115 as 6116.

1988- Pub. L. 100–647, title I, §1012(aa)(5)(C)(i), Nov. 10, 1988, 102 Stat. 3533 , added item 6114 and redesignated former item 6114 as 6115.

1987- Pub. L. 100–203, title X, §10701(c)(1), Dec. 22, 1987, 101 Stat. 1330–459 , added item 6113 and redesignated former item 6113 as 6114.

1984- Pub. L. 98–369, div. A, title I, §§141(c)(1), 142(c)(1), July 18, 1984, 98 Stat. 680 , 682, added items 6111 and 6112 and redesignated former item 6111 as 6113.

1976- Pub. L. 94–455, title XII, §§1201(c), 1202(a)(2), 1203(i)(2), title XIX, §1906(b)(1), (2), Oct. 4, 1976, 90 Stat. 1667 , 1685, 1694, 1833, substituted in item 6103 "Confidentiality and disclosure of returns and return information" for "Publicity of returns and disclosure of information as to persons filing income tax returns", struck out item 6105 "Compilation of relief from excess profits tax cases", added items 6107 and 6110, redesignated former item 6110 as 6111, and as so redesignated substituted "reference" for "references".

1968- Pub. L. 90–618, title II, §203(b), Oct. 22, 1968, 82 Stat. 1235 , struck out item 6107 "List of special taxpayers for public inspection".

1966- Pub. L. 89–713, §4(b), Nov. 2, 1966, 80 Stat. 1109 , substituted "disclosure of information as to persons filing income tax returns" for "lists of taxpayers" in item 6103.

1961- Pub. L. 87–397, §1(c)(1), Oct. 5, 1961, 75 Stat. 829 , added item 6109 and redesignated former item 6109 as 6110.

¹ Section repealed by Pub. L. 94–455 without corresponding amendment of subchapter analysis.

² Section catchline amended by Pub. L. 94–455 without corresponding amendment of subchapter analysis.