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United States Code
U.S. Code most recently checked for updates: Feb 16, 2025
All Titles
Title 26
Subtitle F
Chapter 61
Subchapter B
§ 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 Repealed.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
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