Miscellaneous Provisions

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. INFORMATION AND RETURNS
  6. Miscellaneous Provisions

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Section
6101

Period covered by returns or other documents

Section
6102

Computations on returns or other documents

Section
6103

Confidentiality and disclosure of returns and return information

Section
6104

Publicity of information required from certain exempt organizations and certain trusts

Section
6105

Confidentiality of information arising under treaty obligations

Section
6107

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

Section
6108

Statistical publications and studies

Section
6109

Identifying numbers

Section
6110

Public inspection of written determinations

Section
6111

Disclosure of reportable transactions

Section
6112

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

Section
6113

Disclosure of nondeductibility of contributions

Section
6114

Treaty-based return positions

Section
6115

Disclosure related to quid pro quo contributions

Section
6116

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

Section
6117

Cross reference