26 USC Subtitle F, CHAPTER 61, Subchapter A, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART II-TAX RETURNS OR STATEMENTS

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PART II-TAX RETURNS OR STATEMENTS

Subpart

General requirement.

Income tax returns.

Estate and gift tax returns.

Miscellaneous provisions.

Editorial Notes

Amendments

2010- Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300 , amended analysis to read as if amendment by Pub. L. 107–16, §542(b)(5)(B), had never been enacted. See 2001 Amendment note below.

2001- Pub. L. 107–16, title V, §542(b)(5)(B), June 7, 2001, 115 Stat. 84 , substituted "Returns relating to transfers during life or at death" for "Estate and gift tax returns" in item for subpart C.