Title 26

PART 301 SUBPART 0

Information and Returns

26:20.0.1.1.2.1.53SUBJGRP 53
Returns and Records
26:20.0.1.1.2.1.54SUBJGRP 54
records, statements, and special returns
26:20.0.1.1.2.1.54.1SECTION 301.269B-1
   301.269B-1 Stapled foreign corporations.
26:20.0.1.1.2.1.54.2SECTION 301.1474-1
   301.1474-1 Required use of magnetic media for financial institutions filing Form 1042-S or Form 8966.
26:20.0.1.1.2.1.54.3SECTION 301.6001-1
   301.6001-1 Notice or regulations requiring records, statements, and special returns.
26:20.0.1.1.2.1.54.4SECTION 301.6011-1
   301.6011-1 General requirement of return, statement or list.
26:20.0.1.1.2.1.54.5SECTION 301.6011-2
   301.6011-2 Required use of magnetic media.
26:20.0.1.1.2.1.54.6SECTION 301.6011-3
   301.6011-3 Required use of magnetic media for partnership returns.
26:20.0.1.1.2.1.54.7SECTION 301.6011-5
   301.6011-5 Required use of magnetic media for corporate income tax returns.
26:20.0.1.1.2.1.54.8SECTION 301.6011-6
   301.6011-6 Statement of series and series organizations [Reserved]
26:20.0.1.1.2.1.54.9SECTION 301.6011-7
   301.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
26:20.0.1.1.2.1.54.10SECTION 301.6011(g)-1
   301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity.
26:20.0.1.1.2.1.54.11SECTION 301.6012-1
   301.6012-1 Persons required to make returns of income.
26:20.0.1.1.2.1.54.12SECTION 301.6013-1
   301.6013-1 Joint returns of income tax by husband and wife.
26:20.0.1.1.2.1.54.13SECTION 301.6014-1
   301.6014-1 Income tax return - tax not computed by taxpayer.
26:20.0.1.1.2.1.54.14SECTION 301.6015-1
   301.6015-1 Declaration of estimated income tax by individuals.
26:20.0.1.1.2.1.54.15SECTION 301.6016-1
   301.6016-1 Declarations of estimated income tax by corporations.
26:20.0.1.1.2.1.54.16SECTION 301.6017-1
   301.6017-1 Self-employment tax returns.
26:20.0.1.1.2.1.54.17SECTION 301.6018-1
   301.6018-1 Estate tax returns.
26:20.0.1.1.2.1.54.18SECTION 301.6019-1
   301.6019-1 Gift tax returns.
26:20.0.1.1.2.1.54.19SECTION 301.6020-1
   301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
26:20.0.1.1.2.1.54.20SECTION 301.6021-1
   301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts.
26:20.0.1.1.2.1.54.21SECTION 301.6031(a)-1
   301.6031(a)-1 Return of partnership income.
26:20.0.1.1.2.1.54.22SECTION 301.6032-1
   301.6032-1 Returns of banks with respect to common trust funds.
26:20.0.1.1.2.1.54.23SECTION 301.6033-1
   301.6033-1 Returns by exempt organizations.
26:20.0.1.1.2.1.54.24SECTION 301.6033-4
   301.6033-4 Required use of magnetic media for returns by organizations required to file returns under section 6033.
26:20.0.1.1.2.1.54.25SECTION 301.6033-5
   301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
26:20.0.1.1.2.1.54.26SECTION 301.6034-1
   301.6034-1 Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
26:20.0.1.1.2.1.54.27SECTION 301.6036-1
   301.6036-1 Notice required of executor or of receiver or other like fiduciary.
26:20.0.1.1.2.1.54.28SECTION 301.6037-1
   301.6037-1 Return of electing small business corporation.
26:20.0.1.1.2.1.54.29SECTION 301.6037-2
   301.6037-2 Required use of magnetic media for returns of electing small business corporation.
26:20.0.1.1.2.1.54.30SECTION 301.6038-1
   301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations.
26:20.0.1.1.2.1.54.31SECTION 301.6039-1
   301.6039-1 Information returns and statements required in connection with certain options.
26:20.0.1.1.2.1.54.32SECTION 301.6039E-1
   301.6039E-1 Information reporting by passport applicants.
26:20.0.1.1.2.1.54.33SECTION 301.6041-1
   301.6041-1 Returns of information regarding certain payments.
26:20.0.1.1.2.1.54.34SECTION 301.6042-1
   301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.
26:20.0.1.1.2.1.54.35SECTION 301.6043-1
   301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction.
26:20.0.1.1.2.1.54.36SECTION 301.6044-1
   301.6044-1 Returns of information regarding payments of patronage dividends.
26:20.0.1.1.2.1.54.37SECTION 301.6046-1
   301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
26:20.0.1.1.2.1.54.38SECTION 301.6047-1
   301.6047-1 Information relating to certain trusts and annuity and bond purchase plans.
26:20.0.1.1.2.1.54.39SECTION 301.6049-1
   301.6049-1 Returns regarding payments of interest.
26:20.0.1.1.2.1.54.40SECTION 301.6050A-1
   301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.
26:20.0.1.1.2.1.54.41SECTION 301.6050M-1
   301.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.
26:20.0.1.1.2.1.54.42SECTION 301.6051-1
   301.6051-1 Receipts for employees.
26:20.0.1.1.2.1.54.43SECTION 301.6052-1
   301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
26:20.0.1.1.2.1.54.44SECTION 301.6056-1
   301.6056-1 Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.
26:20.0.1.1.2.1.54.45SECTION 301.6056-2
   301.6056-2 Electronic furnishing of statements.
26:20.0.1.1.2.1.54.46SECTION 301.6057-1
   301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
26:20.0.1.1.2.1.54.47SECTION 301.6057-2
   301.6057-2 Employee retirement benefit plans; notification of change in plan status.
26:20.0.1.1.2.1.54.48SECTION 301.6057-3
   301.6057-3 Required use of magnetic media for filing requirements relating to deferred vested retirement benefit.
26:20.0.1.1.2.1.54.49SECTION 301.6058-1
   301.6058-1 Information required in connection with certain plans of deferred compensation.
26:20.0.1.1.2.1.54.50SECTION 301.6058-2
   301.6058-2 Required use of magnetic media for filing requirements relating to information required in connection with certain plans of deferred compensation.
26:20.0.1.1.2.1.54.51SECTION 301.6059-1
   301.6059-1 Periodic report of actuary.
26:20.0.1.1.2.1.54.52SECTION 301.6059-2
   301.6059-2 Required use of magnetic media for filing requirements relating to periodic report of actuary.
26:20.0.1.1.2.1.54.53SECTION 301.6061-1
   301.6061-1 Signing of returns and other documents.
26:20.0.1.1.2.1.54.54SECTION 301.6062-1
   301.6062-1 Signing of corporation returns.
26:20.0.1.1.2.1.54.55SECTION 301.6063-1
   301.6063-1 Signing of partnership returns.
26:20.0.1.1.2.1.54.56SECTION 301.6064-1
   301.6064-1 Signature presumed authentic.
26:20.0.1.1.2.1.54.57SECTION 301.6065-1
   301.6065-1 Verification of returns.
26:20.0.1.1.2.1.54.58SECTION 301.6071-1
   301.6071-1 Time for filing returns and other documents.
26:20.0.1.1.2.1.54.59SECTION 301.6072-1
   301.6072-1 Time for filing income tax returns.
26:20.0.1.1.2.1.54.60SECTION 301.6073-1
   301.6073-1 Time for filing declarations of estimated income tax by individuals.
26:20.0.1.1.2.1.54.61SECTION 301.6074-1
   301.6074-1 Time for filing declarations of estimated income tax by corporations.
26:20.0.1.1.2.1.54.62SECTION 301.6075-1
   301.6075-1 Time for filing estate and gift tax returns.
26:20.0.1.1.2.1.54.63SECTION 301.6081-1
   301.6081-1 Extension of time for filing returns.
26:20.0.1.1.2.1.54.64SECTION 301.6081-2
   301.6081-2 Automatic extension of time for filing an information return with respect to certain foreign trusts.
26:20.0.1.1.2.1.54.65SECTION 301.6091-1
   301.6091-1 Place for filing returns and other documents.
26:20.0.1.1.2.1.54.66SECTION 301.6096-1
   301.6096-1 Designation by individuals for taxable years beginning after December 31, 1972.
26:20.0.1.1.2.1.54.67SECTION 301.6101-1
   301.6101-1 Period covered by returns or other documents.
26:20.0.1.1.2.1.54.68SECTION 301.6102-1
   301.6102-1 Computations on returns or other documents.
26:20.0.1.1.2.1.54.69SECTION 301.6103(a)-1
   301.6103(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.
26:20.0.1.1.2.1.54.70SECTION 301.6103(a)-2
   301.6103(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.
26:20.0.1.1.2.1.54.71SECTION 301.6103(c)-1
   301.6103(c)-1 Disclosure of returns and return information to designee of taxpayer.
26:20.0.1.1.2.1.54.72SECTION 301.6103(h)(2)-1
   301.6103(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.
26:20.0.1.1.2.1.54.73SECTION 301.6103(h)(4)-1
   301.6103(h)(4)-1 Disclosure of returns and return information in whistleblower administrative proceedings.
26:20.0.1.1.2.1.54.74SECTION 301.6103(i)-1
   301.6103(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.
26:20.0.1.1.2.1.54.75SECTION 301.6103(j)(1)-1
   301.6103(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.
26:20.0.1.1.2.1.54.76SECTION 301.6103(j)(5)-1
   301.6103(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.
26:20.0.1.1.2.1.54.77SECTION 301.6103(k)(6)-1
   301.6103(k)(6)-1 Disclosure of return information by certain officers and employees for investigative purposes.
26:20.0.1.1.2.1.54.78SECTION 301.6103(k)(9)-1
   301.6103(k)(9)-1 Disclosure of returns and return information relating to payment of tax by credit card and debit card.
26:20.0.1.1.2.1.54.79SECTION 301.6103(l)-1
   301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration.
26:20.0.1.1.2.1.54.80SECTION 301.6103(l)(2)-1
   301.6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies.
26:20.0.1.1.2.1.54.81SECTION 301.6103(l)(2)-2
   301.6103(l)(2)-2 Disclosure of returns and return information to Department of Labor for purposes of research and studies.
26:20.0.1.1.2.1.54.82SECTION 301.6103(l)(2)-3
   301.6103(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.
26:20.0.1.1.2.1.54.83SECTION 301.6103(l)(14)-1
   301.6103(l)(14)-1 Disclosure of return information to United States Customs Service.
26:20.0.1.1.2.1.54.84SECTION 301.6103(l)(21)-1
   301.6103(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.
26:20.0.1.1.2.1.54.85SECTION 301.6103(m)-1
   301.6103(m)-1 Disclosure of taxpayer identity information.
26:20.0.1.1.2.1.54.86SECTION 301.6103(n)-1
   301.6103(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.
26:20.0.1.1.2.1.54.87SECTION 301.6103(n)-2
   301.6103(n)-2 Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers.
26:20.0.1.1.2.1.54.88SECTION 301.6103(p)(2)(B)-1
   301.6103(p)(2)(B)-1 Disclosure of returns and return information by other agencies.
26:20.0.1.1.2.1.54.89SECTION 301.6103(p)(4)-1
   301.6103(p)(4)-1 Procedures relating to safeguards for returns or return information.
26:20.0.1.1.2.1.54.90SECTION 301.6103(p)(7)-1
   301.6103(p)(7)-1 Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information.
26:20.0.1.1.2.1.54.91SECTION 301.6104(a)-1
   301.6104(a)-1 Public inspection of material relating to tax-exempt organizations.
26:20.0.1.1.2.1.54.92SECTION 301.6104(a)-2
   301.6104(a)-2 Public inspection of material relating to pension and other plans.
26:20.0.1.1.2.1.54.93SECTION 301.6104(a)-3
   301.6104(a)-3 Public inspection of Internal Revenue Service letters and documents relating to pension and other plans.
26:20.0.1.1.2.1.54.94SECTION 301.6104(a)-4
   301.6104(a)-4 Requirement for 26 or more plan participants.
26:20.0.1.1.2.1.54.95SECTION 301.6104(a)-5
   301.6104(a)-5 Withholding of certain information from public inspection.
26:20.0.1.1.2.1.54.96SECTION 301.6104(a)-6
   301.6104(a)-6 Procedural rules for inspection.
26:20.0.1.1.2.1.54.97SECTION 301.6104(b)-1
   301.6104(b)-1 Publicity of information on certain information returns.
26:20.0.1.1.2.1.54.98SECTION 301.6104(c)-1
   301.6104(c)-1 Disclosure of certain information to State officers.
26:20.0.1.1.2.1.54.99SECTION 301.6104(d)-0
   301.6104(d)-0 Table of contents.
26:20.0.1.1.2.1.54.100SECTION 301.6104(d)-1
   301.6104(d)-1 Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations.
26:20.0.1.1.2.1.54.101SECTION 301.6104(d)-2
   301.6104(d)-2 Making applications and returns widely available.
26:20.0.1.1.2.1.54.102SECTION 301.6104(d)-3
   301.6104(d)-3 Tax-exempt organization subject to harassment campaign.
26:20.0.1.1.2.1.54.103SECTION 301.6105-1
   301.6105-1 Compilation of relief from excess profits tax cases.
26:20.0.1.1.2.1.54.104SECTION 301.6106-1
   301.6106-1 Publicity of unemployment tax returns.
26:20.0.1.1.2.1.54.105SECTION 301.6108-1
   301.6108-1 Publication of statistics of income.
26:20.0.1.1.2.1.54.106SECTION 301.6109-1
   301.6109-1 Identifying numbers.
26:20.0.1.1.2.1.54.107SECTION 301.6109-2
   301.6109-2 Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977.
26:20.0.1.1.2.1.54.108SECTION 301.6109-3
   301.6109-3 IRS adoption taxpayer identification numbers.
26:20.0.1.1.2.1.54.109SECTION 301.6109-4
   301.6109-4 IRS truncated taxpayer identification numbers.
26:20.0.1.1.2.1.54.110SECTION 301.6110-1
   301.6110-1 Public inspection of written determinations and background file documents.
26:20.0.1.1.2.1.54.111SECTION 301.6110-2
   301.6110-2 Meaning of terms.
26:20.0.1.1.2.1.54.112SECTION 301.6110-3
   301.6110-3 Deletion of certain information in written determinations open to public inspection.
26:20.0.1.1.2.1.54.113SECTION 301.6110-4
   301.6110-4 Communications from third parties.
26:20.0.1.1.2.1.54.114SECTION 301.6110-5
   301.6110-5 Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure.
26:20.0.1.1.2.1.54.115SECTION 301.6110-6
   301.6110-6 Written determinations issued in response to requests submitted before November 1, 1976.
26:20.0.1.1.2.1.54.116SECTION 301.6110-7
   301.6110-7 Miscellaneous provisions.
26:20.0.1.1.2.1.54.117SECTION 301.6111-1T
   301.6111-1T Questions and answers relating to tax shelter registration.
26:20.0.1.1.2.1.54.118SECTION 301.6111-2
   301.6111-2 Confidential corporate tax shelters.
26:20.0.1.1.2.1.54.119SECTION 301.6111-3
   301.6111-3 Disclosure of reportable transactions.
26:20.0.1.1.2.1.54.120SECTION 301.6112-1
   301.6112-1 Material advisors of reportable transactions must keep lists of advisees, etc.
26:20.0.1.1.2.1.54.121SECTION 301.6114-1
   301.6114-1 Treaty-based return positions.