Subchapter A. Income Tax Returns
- § 30241. Individual tax returns
- § 30242. Corporation returns
- § 30243. Partnership returns
- § 30244. Limited liability company return
- § 30245. Nonprofit entity returns
- § 30246. Special partnership returns
- § 30247. Corporation of individuals’ returns
- § 30248. Registered investment company returns
- § 30249. Estate and trust returns
- § 30250. Employee and pension plan trust return
- § 30251. Employee-owned special corporations
- § 30252. Insurance company returns
- § 30253. Fiduciary returns
- § 30254. Real estate investment trust returns
- § 30255. Requirement to submit financial statements with the returns
- § 30256. Date and place to file returns
- § 30257. Payment of tax
- § 30258. Return examination and tax determination
- § 30259. Computation on returns and other documents
- § 30260. Obligation to pay estimated tax by individuals
- § 30261. Payment of estimated tax by individuals
- § 30262. Special rules for the application of §§ 30260 and 30261 of this title
- § 30263. Estimated tax payment by corporations
- § 30264. Returns for a period of less than twelve months