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

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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.

Repealed.]

6106.

Publicity of unemployment tax returns.¹

6107.

Income 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.

Registration of tax shelters.

6112.

Organizers and sellers of potentially abusive tax shelters must keep lists of investors.

6113.

Disclosure of nondeductibility of contributions.

6114.

Treaty-based return positions.

6115.

Disclosure related to quid pro quo contributions.

6116.

Cross reference.

Amendments

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.