Subchapter VIII - RETURNS AND PAYMENTS OF TAX

Section 1161 - Persons required to make returns of income
Section 1162 - Joint or separate returns of spouses
Section 1163 - Returns by fiduciaries
Section 1164 - Notice of qualification as receiver
Section 1165 - Change of status as resident or nonresident during the year
Section 1166 - Computation of tax as resident and nonresident
Section 1167 - Minimum tax and prorating of exemptions
Section 1168 - Time and place for filing returns and paying tax
Section 1169 - Declarations of estimated tax
Section 1170 - Filing of estimated tax returns and payment of estimated tax
Section 1171 - Income taxes of members of armed forces on death
Section 1172 - Procedures for contributions to the de529 education savings plan