RECORDS, STATEMENTS, AND SPECIAL RETURNS

Section 301.269B-1 - Stapled foreign corporations
Section 301.1474-1 - Required use of electronic form for financial institutions filing Form 1042, Form 1042-S, or Form 8966
Section 301.6001-1 - Notice or regulations requiring records, statements, and special returns
Section 301.6011-1 - General requirement of return, statement or list
Section 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity
Section 301.6011-2 - Required use of electronic form
Section 301.6011-3 - Required use of electronic form for partnership returns
Section 301.6011-5 - Required use of electronic form for corporate income tax returns
Section 301.6011-6 - Statement of series and series organizations [Reserved]
Section 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media
Section 301.6011-10 - Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form
Section 301.6011-11 - Required use of electronic form for certain returns for tax-advantaged bonds
Section 301.6011-12 - Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code
Section 301.6011-13 - Required use of electronic form for split-interest trust returns
Section 301.6011-14 - Required use of electronic form or other machine-readable form for material advisor disclosure statements
Section 301.6011-15 - Required use of electronic form for withholding tax returns
Section 301.6012-1 - Persons required to make returns of income
Section 301.6012-2 - Required use of electronic form for income tax returns of certain political organizations
Section 301.6013-1 - Joint returns of income tax by husband and wife
Section 301.6014-1 - Income tax return-tax not computed by taxpayer
Section 301.6015-1 - Declaration of estimated income tax by individuals
Section 301.6016-1 - Declarations of estimated income tax by corporations
Section 301.6017-1 - Self-employment tax returns
Section 301.6018-1 - Estate tax returns
Section 301.6019-1 - Gift tax returns
Section 301.6020-1 - Returns prepared or executed by the Commissioner or other Internal Revenue Officers
Section 301.6021-1 - Listing by district directors of taxable objects owned by nonresidents of internal revenue districts
Section 301.6031(a)-1 - Return of partnership income
Section 301.6032-1 - Returns of banks with respect to common trust funds
Section 301.6033-1 - Returns by exempt organizations
Section 301.6033-4 - Required filing in electronic form for returns by organizations required to file returns under section 6033
Section 301.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions
Section 301.6034-1 - Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c)
Section 301.6036-1 - Notice required of executor or of receiver or other like fiduciary
Section 301.6037-1 - Return of electing small business corporation
Section 301.6037-2 - Required use of electronic form for returns of electing small business corporation
Section 301.6038-1 - Information returns required of U.S. persons with respect to certain foreign corporations
Section 301.6039-1 - Information returns and statements required in connection with certain options
Section 301.6039E-1 - Information reporting by passport applicants
Section 301.6041-1 - Returns of information regarding certain payments
Section 301.6042-1 - Returns of information regarding payments of dividends and corporate earnings and profits
Section 301.6043-1 - Returns regarding liquidation, dissolution, termination, or contraction
Section 301.6044-1 - Returns of information regarding payments of patronage dividends
Section 301.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
Section 301.6047-1 - Information relating to certain trusts and annuity and bond purchase plans
Section 301.6049-1 - Returns regarding payments of interest
Section 301.6050A-1 - Information returns regarding services performed by certain crewmen on fishing boats
Section 301.6050M-1 - Information returns relating to persons receiving contracts from certain Federal executive agencies
Section 301.6051-1 - Receipts for employees
Section 301.6052-1 - Information returns and statements regarding payment of wages in the form of group-term life insurance
Section 301.6056-1 - Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans
Section 301.6056-2 - Electronic furnishing of statements
Section 301.6057-1 - Employee retirement benefit plans; identification of participant with deferred vested retirement benefit
Section 301.6057-2 - Employee retirement benefit plans; notification of change in plan status
Section 301.6057-3 - Required use of electronic form for filing requirements relating to deferred vested retirement benefit
Section 301.6058-1 - Information required in connection with certain plans of deferred compensation
Section 301.6058-2 - Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation
Section 301.6059-1 - Periodic report of actuary
Section 301.6059-2 - Required use of electronic form for filing requirements relating to periodic report of actuary
Section 301.6061-1 - Signing of returns and other documents
Section 301.6062-1 - Signing of corporation returns
Section 301.6063-1 - Signing of partnership returns
Section 301.6064-1 - Signature presumed authentic
Section 301.6065-1 - Verification of returns
Section 301.6071-1 - Time for filing returns and other documents
Section 301.6072-1 - Time for filing income tax returns
Section 301.6073-1 - Time for filing declarations of estimated income tax by individuals
Section 301.6074-1 - Time for filing declarations of estimated income tax by corporations
Section 301.6075-1 - Time for filing estate and gift tax returns
Section 301.6081-1 - Extension of time for filing returns
Section 301.6081-2 - Automatic extension of time for filing an information return with respect to certain foreign trusts
Section 301.6091-1 - Place for filing returns and other documents
Section 301.6096-1 - Designation by individuals for taxable years beginning after December 31, 1972
Section 301.6101-1 - Period covered by returns or other documents
Section 301.6102-1 - Computations on returns or other documents
Section 301.6103(n)-1 - Disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes
Section 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities
Section 301.6103(a)-1 - Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and return information (including taxpayer return information) disclosed to such officers and employees by the Internal Revenue Service before January 1, 1977, for a purpose not involving tax administration
Section 301.6103(n)-2 - Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers
Section 301.6103(h)(2)-1 - Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice for use in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax administration
Section 301.6103(p)(2)(B)-1 - Disclosure of returns and return information by other agencies
Section 301.6103(a)-2 - Disclosures after December 31, 1976, by attorneys of the Department of Justice and officers and employees of the Office of the Chief Counsel for the Internal Revenue Service of returns and return information (including taxpayer return information) disclosed to such attorneys, officers, and employees by the Service before January 1, 1977, for a purpose involving tax administration
Section 301.6103(h)(4)-1 - Disclosure of returns and return information in whistleblower administrative proceedings
Section 301.6103(p)(4)-1 - Procedures relating to safeguards for returns or return information
Section 301.6103(j)(5)-1 - Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture
Section 301.6103(k)(6)-1 - Disclosure of return information by certain officers and employees for investigative purposes
Section 301.6103(p)(7)-1 - Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information
Section 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit card
Section 301.6104(a)-1 - Public inspection of material relating to tax-exempt organizations
Section 301.6104(b)-1 - Publicity of information on certain information returns
Section 301.6104(a)-2 - Public inspection of material relating to pension and other plans
Section 301.6104(a)-3 - Public inspection of Internal Revenue Service letters and documents relating to pension and other plans
Section 301.6104(a)-4 - Requirement for 26 or more plan participants
Section 301.6104(a)-5 - Withholding of certain information from public inspection
Section 301.6104(a)-6 - Procedural rules for inspection
Section 301.6105-1 - Compilation of relief from excess profits tax cases
Section 301.6106-1 - Publicity of unemployment tax returns
Section 301.6108-1 - Publication of statistics of income
Section 301.6109-1 - Identifying numbers
Section 301.6109-2 - Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977
Section 301.6109-3 - IRS adoption taxpayer identification numbers
Section 301.6109-4 - IRS truncated taxpayer identification numbers
Section 301.6110-1 - Public inspection of written determinations and background file documents
Section 301.6110-2 - Meaning of terms
Section 301.6110-3 - Deletion of certain information in written determinations open to public inspection
Section 301.6110-4 - Communications from third parties
Section 301.6110-5 - Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure
Section 301.6110-6 - Written determinations issued in response to requests submitted before November 1, 1976
Section 301.6110-7 - Miscellaneous provisions
Section 301.6111-1T - Questions and answers relating to tax shelter registration
Section 301.6111-2 - Confidential corporate tax shelters
Section 301.6111-3 - Disclosure of reportable transactions
Section 301.6112-1 - Material advisors of reportable transactions must keep lists of advisees, etc
Section 301.6114-1 - Treaty-based return positions
Section 301.6103(i)-1 - Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice or another Federal agency for use in Federal grand jury proceeding, or preparation for proceeding or investigation, involving enforcement of Federal criminal statute not involving tax administration
Section 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration
Section 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies
Section 301.6103(l)(2)-2 - Disclosure of returns and return information to Department of Labor for purposes of research and studies
Section 301.6103(l)(2)-3 - Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information
Section 301.6103(l)(14)-1 - Disclosure of return information to United States Customs Service
Section 301.6103(l)(21)-1 - Disclosure of return information to the Department of Health and Human Services to carry out eligibility requirements for health insurance affordability programs
Section 301.6103(c)-1 - Disclosure of returns and return information to designee of taxpayer
Section 301.6104(c)-1 - Disclosure of certain information to State officials
Section 301.6104(d)-0 - Table of contents
Section 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations
Section 301.6104(d)-2 - Making applications and returns widely available
Section 301.6104(d)-3 - Tax-exempt organization subject to harassment campaign
Section 301.6103(m)-1 - Disclosure of taxpayer identity information