Subchapter B · Miscellaneous Provisions
Contents (17)
- Section 6101Period covered by returns or other documents
- Section 6102Computations on returns or other documents
- Section 6103Confidentiality and disclosure of returns and return information
- Section 6104Publicity of information required from certain exempt organizations and certain trusts
- Section 6105Confidentiality of information arising under treaty obligations
- Section 6106Repealed. Pub. L. 94455, title XII, 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]
- Section 6107Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- Section 6108Statistical publications and studies
- Section 6109Identifying numbers
- Section 6110Public inspection of written determinations
- Section 6111Disclosure of reportable transactions
- Section 6112Material advisors of reportable transactions must keep lists of advisees, etc.
- Section 6113Disclosure of nondeductibility of contributions
- Section 6114Treaty-based return positions
- Section 6115Disclosure related to quid pro quo contributions
- Section 6116Cross reference
- Section 6117Cross reference