PART II—TAX RETURNS OR STATEMENTS — Front Matter
| Chap. | Sec. | |
|---|---|---|
| A. | General requirement. | |
| B. | Income tax returns. | |
| C. | Estate and gift tax returns. | |
| D. | Miscellaneous provisions. |
Editorial Notes
Amendments
2010—Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amendment by Pub. L. 107–16, § 542(b)(5)(B), had never been enacted. See 2001 Amendment note below.
2001—Pub. L. 107–16, title V, § 542(b)(5)(B), June 7, 2001, 115 Stat. 84, substituted “Returns relating to transfers during life or at death” for “Estate and gift tax returns” in item for subpart C.