26 USC tF - Miscellaneous Provisions

United States Code

U.S. Code most recently checked for updates: Sep 29, 2023

§ 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. Confidentiality of information arising under treaty obligations

[§ 6106. Repealed.

§ 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

§ 6108. Statistical publications and studies

§ 6109. Identifying numbers

§ 6110. Public inspection of written determinations

§ 6111. Disclosure of reportable transactions

§ 6112. Material advisors of reportable transactions must keep lists of advisees, etc.

§ 6113. Disclosure of nondeductibility of contributions

§ 6114. Treaty-based return positions

§ 6115. Disclosure related to quid pro quo contributions

§ 6116. Requirement for prisons located in United States to provide information for tax administration

§ 6117. Cross reference