INFORMATION RETURNS

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