- § 1.6031(a)-1 Return of partnership income
- § 1.6031(b)-1T Statements to partners (temporary)
- § 1.6031(b)-2T REMIC reporting requirements (temporary). [Reserved]
- § 1.6031(c)-1T Nominee reporting of partnership information (temporary)
- § 1.6031(c)-2T Nominee reporting of REMIC information (temporary). [Reserved]
- § 1.6032-1 Returns of banks with respect to common trust funds
- § 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970
- § 1.6033-2 Returns by exempt organizations and returns by certain nonexempt organizations
- § 1.6033-3 Additional provisions relating to private foundations
- § 1.6033-4 Required use of magnetic media for returns by organizations required to file returns under section 6033
- § 1.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions
- § 1.6033-6 Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006)
- § 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c)
- § 1.6035-1 [Reserved]
- § 1.6035-2 Transitional relief
- § 1.6036-1 Notice of qualification as executor or receiver
- § 1.6037-1 Return of electing small business corporation
- § 1.6037-2 Required use of magnetic media for income tax returns of electing small business corporations
- § 1.6038-1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963
- § 1.6038-2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations
- § 1.6038-3 Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs)
- § 1.6038-4 Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group
- § 1.6038-5 Information returns required of certain United States persons to report amounts determined with respect to certain foreign corporations for global intangible low-taxed income (GILTI) purposes
- § 1.6038A-0 Table of contents
- § 1.6038A-1 General requirements and definitions
- § 1.6038A-2 Requirement of return
- § 1.6038A-3 Record maintenance
- § 1.6038A-4 Monetary penalty
- § 1.6038A-5 Authorization of agent
- § 1.6038A-6 Failure to furnish information
- § 1.6038A-7 Noncompliance
- § 1.6038B-1 Reporting of certain transfers to foreign corporations
- § 1.6038B-1T Reporting of certain transactions to foreign corporations (temporary)
- § 1.6038B-2 Reporting of certain transfers to foreign partnerships
- § 1.6038D-0 Outline of regulation provisions
- § 1.6038D-1 Reporting with respect to specified foreign financial assets, definition of terms
- § 1.6038D-2 Requirement to report specified foreign financial assets
- § 1.6038D-3 Specified foreign financial assets
- § 1.6038D-4 Information required to be reported
- § 1.6038D-5 Valuation guidelines
- § 1.6038D-6 Specified domestic entities
- § 1.6038D-7 Exceptions from the reporting of certain assets under section 6038D
- § 1.6038D-8 Penalties for failure to disclose
- § 1.6039-1 Returns required in connection with certain options
- § 1.6039-2 Statements to persons with respect to whom information is reported
- § 1.6039I-1 Reporting of certain employer-owned life insurance contracts
- § 1.6041-1 Return of information as to payments of $600 or more
- § 1.6041-2 Return of information as to payments to employees
- § 1.6041-3 Payments for which no return of information is required under section 6041
- § 1.6041-4 Foreign-related items and other exceptions
- § 1.6041-5 Information as to actual owner
- § 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing
- § 1.6041-7 Magnetic media requirement
- § 1.6041-8 Cross-reference to penalties
- § 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5
- § 1.6041-10 Return of information as to payments of winnings from bingo, keno, and slot machine play
- § 1.6041A-1 Returns regarding payments of remuneration for services and certain direct sales
- § 1.6042-1 Return of information as to dividends paid in calendar years before 1963
- § 1.6042-2 Returns of information as to dividends paid
- § 1.6042-3 Dividends subject to reporting
- § 1.6042-4 Statements to recipients of dividend payments
- § 1.6042-5 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5
- § 1.6043-1 Return regarding corporate dissolution or liquidation
- § 1.6043-2 Return of information respecting distributions in liquidation
- § 1.6043-3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a)
- § 1.6043-4 Information returns relating to certain acquisitions of control and changes in capital structure
- § 1.6044-1 Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963
- § 1.6044-2 Returns of information as to payments of patronage dividends
- § 1.6044-3 Amounts subject to reporting
- § 1.6044-4 Exemption for certain consumer cooperatives
- § 1.6044-5 Statements to recipients of patronage dividends
- § 1.6045-1 Returns of information of brokers and barter exchanges
- § 1.6045-2 Furnishing statement required with respect to certain substitute payments
- § 1.6045-3 Information reporting for an acquisition of control or a substantial change in capital structure
- § 1.6045-4 Information reporting on real estate transactions with dates of closing on or after January 1, 1991
- § 1.6045-5 Information reporting on payments to attorneys
- § 1.6045A-1 Statements of information required in connection with transfers of securities
- § 1.6045B-1 Returns relating to actions affecting basis of securities
- § 1.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- § 1.6046A-1 Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially
- § 1.6046-2 Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963
- § 1.6046-3 Returns as to formation or reorganization of foreign corporations prior to September 15, 1960
- § 1.6047-1 Information to be furnished with regard to employee retirement plan covering an owner-employee
- § 1.6047-2 Information relating to qualifying longevity annuity contracts
- § 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983
- § 1.6049-2 Interest and original issue discount subject to reporting in calendar years before 1983
- § 1.6049-3 Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983
- § 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982
- § 1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982
- § 1.6049(d)-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary)
- § 1.6049-6 Statements to recipients of interest payments and holders of obligations for attributed original issue discount
- § 1.6049-7 Returns of information with respect to REMIC regular interests and collateralized debt obligations
- § 1.6049-8 Interest and original issue discount paid to certain nonresident aliens
- § 1.6049-9 Premium subject to reporting for a debt instrument acquired on or after January 1, 2014
- § 1.6049-10 Reporting of original issue discount on a tax-exempt obligation
- § 1.6050A-1 Reporting requirements of certain fishing boat operators
- § 1.6050B-1 Information returns by person making unemployment compensation payments
- § 1.6050D-1 Information returns relating to energy grants and financing
- § 1.6050E-1 Reporting of State and local income tax refunds
- § 1.6050H-0 Table of contents
- § 1.6050H-1 Information reporting of mortgage interest received in a trade or business from an individual
- § 1.6050H-2 Time, form, and manner of reporting interest received on qualified mortgage
- § 1.6050H-3 Information reporting of mortgage insurance premiums
- § 1.6050I-0 Table of contents
- § 1.6050I-1 Returns relating to cash in excess of $10,000 received in a trade or business
- § 1.6050I-2 Returns relating to cash in excess of $10,000 received as bail by court clerks
- § 1.6050J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary)
- § 1.6050K-1 Returns relating to sales or exchanges of certain partnership interests
- § 1.6050L-1 Information return by donees relating to certain dispositions of donated property
- § 1.6050L-2 Information returns by donees relating to qualified intellectual property contributions
- § 1.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies
- § 1.6050N-1 Statements to recipients of royalties paid after December 31, 1986
- § 1.6050N-2 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5
- § 1.6050P-0 Table of contents
- § 1.6050P-1 Information reporting for discharges of indebtedness by certain entities
- § 1.6050P-2 Organization a significant trade or business of which is the lending of money
- § 1.6050S-0 Table of contents
- § 1.6050S-1 Information reporting for qualified tuition and related expenses
- § 1.6050S-2 Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses
- § 1.6050S-3 Information reporting for payments of interest on qualified education loans
- § 1.6050S-4 Information reporting for payments of interest on qualified education loans
- § 1.6050W-1 Information reporting for payments made in settlement of payment card and third party network transactions
- § 1.6050W-2 Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions
- § 1.6050X-1 Information reporting for fines, penalties, and other amounts by governments, governmental entities, and nongovernmental entities treated as governmental entities
- § 1.6050Y-1 Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits
- § 1.6050Y-2 Information reporting by acquirers for reportable policy sale payments
- § 1.6050Y-3 Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons
- § 1.6050Y-4 Information reporting by payors for reportable death benefits
- § 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance
- § 1.6052-2 Statements to be furnished employees with respect to wages paid in the form of group-term life insurance
- § 1.6055-1 Information reporting for minimum essential coverage
- § 1.6055-2 Electronic furnishing of statements
- § 1.6060-1 Reporting requirements for tax return preparers