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Subchapter A⁠—Returns and Records — Front Matter

Chap.Sec.
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.

Miscellaneous

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