26 USC Subtitle F, CHAPTER 61, Subchapter A, PART III, Subpart A: Front Matter
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26 USC Subtitle F, CHAPTER 61, Subchapter A, PART III, Subpart A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART III-INFORMATION RETURNSSubpart A-Information Concerning Persons Subject to Special Provisions
Jump To: CodificationAmendments

Subpart A-Information Concerning Persons Subject to Special Provisions

Sec.
6031.
Return of partnership income.
6032.
Returns of banks with respect to common trust funds.
6033.
Returns by exempt organizations.
6034.
Returns by trusts claiming charitable deductions under section 642(c).1

        

6034A.
Information to beneficiaries of estates and trusts.
6035.
Returns of officers, directors, and shareholders of foreign personal holding companies.
6036.
Notice of qualification as executor or receiver.
6037.
Return of S corporation.
6038.
Information with respect to certain foreign corporations.
6038A.
Information with respect to certain foreign-owned corporations.
6038B.
Notice of certain transfers to foreign persons.
6038C.
Information with respect to foreign corporations engaged in U.S. business.
6039.
Information required in connection with certain options.
[6039A, 6039B. Repealed.]
6039C.
Returns with respect to foreign persons holding direct investments in United States real property interests.
6039D.
Returns and records with respect to certain fringe benefit plans.2

        

6039D.
Returns and records with respect to certain fringe benefit plans.2
6039E.
Information concerning resident status.
6040.
Cross references.

        

Codification

Pub. L. 96–603, §1(e)(1), Dec. 28, 1980, 94 Stat. 3505 , which directed that item 6034 be amended by substituting "4947(a)(2)" for "4947(a)", could not be executed because item 6034 does not contain "4947(a)".

Amendments

1990- Pub. L. 101–508, title XI, §11315(b)(2), Nov. 5, 1990, 104 Stat. 1388–457 , added item 6038C.

1986- Pub. L. 99–514, title XII, §1234(a)(2), title XIII, §1303(c)(2), Oct. 22, 1986, 100 Stat. 2565 , 2658, struck out item 6039B "Return of general stock ownership corporation", and added item 6039E.

1984- Pub. L. 98–612, §1(b)(4), Oct. 31, 1984, 98 Stat. 3181 , added item 6039D "Returns and records with respect to certain fringe benefit plans".

Pub. L. 98–611, §1(d)(4), Oct. 31, 1984, 98 Stat. 3178 , added item 6039D "Returns and records with respect to certain fringe benefit plans".

Pub. L. 98–369, div. A, title I, §§129(b)(2), 131(d)(3), title VII, §714(q)(4), July 18, 1984, 98 Stat. 660 , 664, 966, added items 6034A and 6038B, and inserted "foreign persons holding direct investments in" in item 6039C.

1982- Pub. L. 97–354, §5(a)(39)(B), Oct. 19, 1982, 96 Stat. 1696 , substituted "S corporation" for "electing small business corporation" in item 6037.

Pub. L. 97–248, title III, §339(b), Sept. 3, 1982, 96 Stat. 633 , added item 6038A.

1980- Pub. L. 96–499, title XI, §1123(c), Dec. 5, 1980, 94 Stat. 2690 , added item 6039C.

Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299 , repealed Pub. L. 94–455, §2005(a)(3), and the amendment made thereby. See 1976 Amendment note below.

1978- Pub. L. 95–600, title VI, §601(c)(2), Nov. 6, 1978, 92 Stat. 2897 , added item 6039B.

1976- Pub. L. 94–455, title XX, §2005(e)(3), Oct. 4, 1976, 90 Stat. 1878 , which added item 6039A, was repealed by Pub. L. 96–223, §401(a). See section 401(b), (e) of Pub. L. 96–223, set out as an Effective Date of 1980 Amendments and Revival of Prior Law note under section 1023 of this title.

1964- Pub. L. 88–272, title II, §221(d)(2), Feb. 26, 1964, 78 Stat. 75 , added item 6039 and redesignated former item 6039 as 6040.

1960- Pub. L. 86–780, §6(b)(1), Sept. 14, 1960, 74 Stat. 1015 , added item 6038 and redesignated former item 6038 as 6039.

1958- Pub. L. 85–866, title I, §64(d)(4), Sept. 2, 1958, 72 Stat. 1657 , added item 6037 and redesignated former item 6037 as 6038.

1 Section catchline amended by Pub. L. 91–172 without corresponding amendment of analysis.

2 So in original. Pub. L. 98–611 and Pub. L. 98–612 enacted identical items designated "6039D". Pub. L. 99–514, §1879(d)(2), repealed the section 6039D enacted by Pub. L. 98–612 without corresponding amendment of subpart analysis.