Subchapter A - RETURNS AND RECORDS
- Part I - RECORDS, STATEMENTS, AND SPECIAL RETURNS (§ 6001)
- Part II - TAX RETURNS OR STATEMENTS (§§ 6011 — 6021)
- Part III - INFORMATION RETURNS (§§ 6031 — 6060)
- Part IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS (§§ 6061 — 6065)
- Part V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS (§§ 6071 — 6076)
- Part VI - EXTENSION OF TIME FOR FILING RETURNS (§ 6081)
- Part VII - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS (§ 6091)
- Part VIII - DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND (§ 6096)