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- 26 CFR 301.6021-1 · -1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts.
- 26 CFR 301.6031(a)-1 · (a)-1 Return of partnership income.
- 26 CFR 301.6032-1 · -1 Returns of banks with respect to common trust funds.
- 26 CFR 301.6033-1 · -1 Returns by exempt organizations.
- 26 CFR 301.6033-4 · -4 Required filing in electronic form for returns by organizations required to file returns under section 6033.
- 26 CFR 301.6033-5 · -5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
- 26 CFR 301.6034-1 · -1 Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
- 26 CFR 301.6036-1 · -1 Notice required of executor or of receiver or other like fiduciary.
- 26 CFR 301.6037-1 · -1 Return of electing small business corporation.
- 26 CFR 301.6037-2 · -2 Required use of electronic form for returns of electing small business corporation.
- 26 CFR 301.6038-1 · -1 Information returns required of U.S. persons with respect to certain foreign corporations.
- 26 CFR 301.6039-1 · -1 Information returns and statements required in connection with certain options.
- 26 CFR 301.6039E-1 · E-1 Information reporting by passport applicants.
- 26 CFR 301.6041-1 · -1 Returns of information regarding certain payments.
- 26 CFR 301.6042-1 · -1 Returns of information regarding payments of dividends and corporate earnings and profits.
- 26 CFR 301.6043-1 · -1 Returns regarding liquidation, dissolution, termination, or contraction.
- 26 CFR 301.6044-1 · -1 Returns of information regarding payments of patronage dividends.
- 26 CFR 301.6046-1 · -1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
- 26 CFR 301.6047-1 · -1 Information relating to certain trusts and annuity and bond purchase plans.
- 26 CFR 301.6049-1 · -1 Returns regarding payments of interest.
- 26 CFR 301.6050A-1 · A-1 Information returns regarding services performed by certain crewmen on fishing boats.
- 26 CFR 301.6050M-1 · M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.
- 26 CFR 301.6051-1 · -1 Receipts for employees.
- 26 CFR 301.6052-1 · -1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
- 26 CFR 301.6056-1 · -1 Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.
- 26 CFR 301.6056-2 · -2 Electronic furnishing of statements.
- 26 CFR 301.6057-1 · -1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
- 26 CFR 301.6057-2 · -2 Employee retirement benefit plans; notification of change in plan status.
- 26 CFR 301.6057-3 · -3 Required use of electronic form for filing requirements relating to deferred vested retirement benefit.
- 26 CFR 301.6058-1 · -1 Information required in connection with certain plans of deferred compensation.
- 26 CFR 301.6058-2 · -2 Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation.
- 26 CFR 301.6059-1 · -1 Periodic report of actuary.
- 26 CFR 301.6059-2 · -2 Required use of electronic form for filing requirements relating to periodic report of actuary.
- 26 CFR 301.6061-1 · -1 Signing of returns and other documents.
- 26 CFR 301.6062-1 · -1 Signing of corporation returns.
- 26 CFR 301.6063-1 · -1 Signing of partnership returns.
- 26 CFR 301.6064-1 · -1 Signature presumed authentic.
- 26 CFR 301.6065-1 · -1 Verification of returns.
- 26 CFR 301.6071-1 · -1 Time for filing returns and other documents.
- 26 CFR 301.6072-1 · -1 Time for filing income tax returns.
- 26 CFR 301.6073-1 · -1 Time for filing declarations of estimated income tax by individuals.
- 26 CFR 301.6074-1 · -1 Time for filing declarations of estimated income tax by corporations.
- 26 CFR 301.6075-1 · -1 Time for filing estate and gift tax returns.
- 26 CFR 301.6081-1 · -1 Extension of time for filing returns.
- 26 CFR 301.6081-2 · -2 Automatic extension of time for filing an information return with respect to certain foreign trusts.
- 26 CFR 301.6091-1 · -1 Place for filing returns and other documents.
- 26 CFR 301.6096-1 · -1 Designation by individuals for taxable years beginning after December 31, 1972.
- 26 CFR 301.6101-1 · -1 Period covered by returns or other documents.
- 26 CFR 301.6102-1 · -1 Computations on returns or other documents.
- 26 CFR 301.6103(a)-1 · (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.
- 26 CFR 301.6103(a)-2 · (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.
- 26 CFR 301.6103(c)-1 · (c)-1 Disclosure of returns and return information to designee of taxpayer.
- 26 CFR 301.6103(h)(2)-1 · (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.
- 26 CFR 301.6103(h)(4)-1 · (h)(4)-1 Disclosure of returns and return information in whistleblower administrative proceedings.
- 26 CFR 301.6103(i)-1 · (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.
- 26 CFR 301.6103(j)(1)-1 · (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.
- 26 CFR 301.6103(j)(5)-1 · (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.
- 26 CFR 301.6103(k)(6)-1 · (k)(6)-1 Disclosure of return information by certain officers and employees for investigative purposes.
- 26 CFR 301.6103(k)(9)-1 · (k)(9)-1 Disclosure of returns and return information relating to payment of tax by credit card and debit card.
- 26 CFR 301.6103(l)-1 · (l)-1 Disclosure of returns and return information for purposes other than tax administration.
- 26 CFR 301.6103(l)(2)-1 · (l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies.
- 26 CFR 301.6103(l)(2)-2 · (l)(2)-2 Disclosure of returns and return information to Department of Labor for purposes of research and studies.
- 26 CFR 301.6103(l)(2)-3 · (l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.
- 26 CFR 301.6103(l)(14)-1 · (l)(14)-1 Disclosure of return information to United States Customs Service.
- 26 CFR 301.6103(l)(21)-1 · (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.
- 26 CFR 301.6103(m)-1 · (m)-1 Disclosure of taxpayer identity information.
- 26 CFR 301.6103(n)-1 · (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.
- 26 CFR 301.6103(n)-2 · (n)-2 Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers.
- 26 CFR 301.6103(p)(2)(B)-1 · (p)(2)(B)-1 Disclosure of returns and return information by other agencies.
- 26 CFR 301.6103(p)(4)-1 · (p)(4)-1 Procedures relating to safeguards for returns or return information.
- 26 CFR 301.6103(p)(7)-1 · (p)(7)-1 Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information.
- 26 CFR 301.6104(a)-1 · (a)-1 Public inspection of material relating to tax-exempt organizations.
- 26 CFR 301.6104(a)-2 · (a)-2 Public inspection of material relating to pension and other plans.
- 26 CFR 301.6104(a)-3 · (a)-3 Public inspection of Internal Revenue Service letters and documents relating to pension and other plans.
- 26 CFR 301.6104(a)-4 · (a)-4 Requirement for 26 or more plan participants.
- 26 CFR 301.6104(a)-5 · (a)-5 Withholding of certain information from public inspection.
- 26 CFR 301.6104(a)-6 · (a)-6 Procedural rules for inspection.
- 26 CFR 301.6104(b)-1 · (b)-1 Publicity of information on certain information returns.
- 26 CFR 301.6104(c)-1 · (c)-1 Disclosure of certain information to State officials.
- 26 CFR 301.6104(d)-0 · (d)-0 Table of contents.
- 26 CFR 301.6104(d)-1 · (d)-1 Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations.
- 26 CFR 301.6104(d)-2 · (d)-2 Making applications and returns widely available.
- 26 CFR 301.6104(d)-3 · (d)-3 Tax-exempt organization subject to harassment campaign.
- 26 CFR 301.6105-1 · -1 Compilation of relief from excess profits tax cases.
- 26 CFR 301.6106-1 · -1 Publicity of unemployment tax returns.
- 26 CFR 301.6108-1 · -1 Publication of statistics of income.
- 26 CFR 301.6109-1 · -1 Identifying numbers.
- 26 CFR 301.6109-2 · -2 Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977.
- 26 CFR 301.6109-3 · -3 IRS adoption taxpayer identification numbers.
- 26 CFR 301.6109-4 · -4 IRS truncated taxpayer identification numbers.
- 26 CFR 301.6110-1 · -1 Public inspection of written determinations and background file documents.
- 26 CFR 301.6110-2 · -2 Meaning of terms.
- 26 CFR 301.6110-3 · -3 Deletion of certain information in written determinations open to public inspection.
- 26 CFR 301.6110-4 · -4 Communications from third parties.
- 26 CFR 301.6110-5 · -5 Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure.
- 26 CFR 301.6110-6 · -6 Written determinations issued in response to requests submitted before November 1, 1976.
- 26 CFR 301.6110-7 · -7 Miscellaneous provisions.
- 26 CFR 301.6111-1T · -1T Questions and answers relating to tax shelter registration.
- 26 CFR 301.6111-2 · -2 Confidential corporate tax shelters.
- 26 CFR 301.6111-3 · -3 Disclosure of reportable transactions.