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United States Code
U.S. Code most recently checked for updates: Jan 17, 2025
All Titles
Title 26
Subtitle F
Chapter 61
Subchapter A
Part III
Subpart A
§ 6031. Return of partnership income
§ 6032. Returns of banks with respect to common trust funds
§ 6033. Returns by exempt organizations
§ 6034. Returns by certain trusts
§ 6034A. Information to beneficiaries of estates and trusts
§ 6035. Basis information to persons acquiring property from decedent
§ 6036. Notice of qualification as executor or receiver
§ 6037. Return of S corporation
§ 6038. Information reporting with respect to certain foreign corporations and partnerships
§ 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
§ 6038D. Information with respect to foreign financial assets
§ 6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
§ 6039. Returns required in connection with certain options
[§ 6039A. Repealed.
[§ 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 Repealed.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
§ 6039E. Information concerning resident status
§ 6039F. Notice of large gifts received from foreign persons
§ 6039G. Information on individuals losing United States citizenship
§ 6039H. Information with respect to Alaska Native Settlement Trusts and Native Corporations
§ 6039I. Returns and records with respect to employer-owned life insurance contracts
§ 6039J. Information reporting with respect to Commodity Credit Corporation transactions
§ 6040. Cross references
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