Sections
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1.6031(a)-1
§ 1.6031(a)-1 Return of partnership income. -
1.6031(b)-1T
§ 1.6031(b)-1T Statements to partners (temporary). -
1.6031(b)-2T
§ 1.6031(b)-2T REMIC reporting requirements (temporary). [Reserved] -
1.6031(c)-1T
§ 1.6031(c)-1T Nominee reporting of partnership information (temporary). -
1.6031(c)-2T
§ 1.6031(c)-2T Nominee reporting of REMIC information (temporary). [Reserved] -
1.6032-1
§ 1.6032-1 Returns of banks with respect to common trust funds. -
1.6033-1
§ 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970. -
1.6033-2
§ 1.6033-2 Returns by exempt organizations and returns by certain nonexempt organizations. -
1.6033-3
§ 1.6033-3 Additional provisions relating to private foundations. -
1.6033-4
§ 1.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033. -
1.6033-5
§ 1.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions. -
1.6033-6
§ 1.6033-6 Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006). -
1.6034-1
§ 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c). -
1.6035-0
§ 1.6035-0 Table of contents. -
1.6035-1
§ 1.6035-1 Basis information to persons acquiring property from decedent. -
1.6035-2
§ 1.6035-2 Transitional relief. -
1.6036-1
§ 1.6036-1 Notice of qualification as executor or receiver. -
1.6037-1
§ 1.6037-1 Return of electing small business corporation. -
1.6037-2
§ 1.6037-2 Required use of electronic form for income tax returns of electing small business corporations. -
1.6038-1
§ 1.6038-1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963. -
1.6038-2
§ 1.6038-2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations. -
1.6038-3
§ 1.6038-3 Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs). -
1.6038-4
§ 1.6038-4 Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group. -
1.6038-5
§ 1.6038-5 Information returns required of certain United States persons to report amounts determined with respect to certain foreign corporations for global intangible low-taxed income (GILTI) purposes. -
1.6038A-0
§ 1.6038A-0 Table of contents. -
1.6038A-1
§ 1.6038A-1 General requirements and definitions. -
1.6038A-2
§ 1.6038A-2 Requirement of return. -
1.6038A-3
§ 1.6038A-3 Record maintenance. -
1.6038A-4
§ 1.6038A-4 Monetary penalty. -
1.6038A-5
§ 1.6038A-5 Authorization of agent. -
1.6038A-6
§ 1.6038A-6 Failure to furnish information. -
1.6038A-7
§ 1.6038A-7 Noncompliance. -
1.6038B-1
§ 1.6038B-1 Reporting of certain transfers to foreign corporations. -
1.6038B-1T
§ 1.6038B-1T Reporting of certain transactions to foreign corporations (temporary). -
1.6038B-2
§ 1.6038B-2 Reporting of certain transfers to foreign partnerships. -
1.6038D-0
§ 1.6038D-0 Outline of regulation provisions. -
1.6038D-1
§ 1.6038D-1 Reporting with respect to specified foreign financial assets, definition of terms. -
1.6038D-2
§ 1.6038D-2 Requirement to report specified foreign financial assets. -
1.6038D-3
§ 1.6038D-3 Specified foreign financial assets. -
1.6038D-4
§ 1.6038D-4 Information required to be reported. -
1.6038D-5
§ 1.6038D-5 Valuation guidelines. -
1.6038D-6
§ 1.6038D-6 Specified domestic entities. -
1.6038D-7
§ 1.6038D-7 Exceptions from the reporting of certain assets under section 6038D. -
1.6038D-8
§ 1.6038D-8 Penalties for failure to disclose. -
1.6039-1
§ 1.6039-1 Returns required in connection with certain options. -
1.6039-2
§ 1.6039-2 Statements to persons with respect to whom information is reported. -
1.6039I-1
§ 1.6039I-1 Reporting of certain employer-owned life insurance contracts. -
1.6041-1
§ 1.6041-1 Return of information as to payments of $600 or more. -
1.6041-2
§ 1.6041-2 Return of information as to payments to employees. -
1.6041-3
§ 1.6041-3 Payments for which no return of information is required under section 6041. -
1.6041-4
§ 1.6041-4 Foreign-related items and other exceptions. -
1.6041-5
§ 1.6041-5 Information as to actual owner. -
1.6041-6
§ 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing. -
1.6041-7
§ 1.6041-7 Magnetic media requirement. -
1.6041-8
§ 1.6041-8 Cross-reference to penalties. -
1.6041-9
§ 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5. -
1.6041-10
§ 1.6041-10 Return of information as to payments of winnings from bingo, keno, and slot machine play. -
1.6041A-1
§ 1.6041A-1 Returns regarding payments of remuneration for services and certain direct sales. -
1.6042-1
§ 1.6042-1 Return of information as to dividends paid in calendar years before 1963. -
1.6042-2
§ 1.6042-2 Returns of information as to dividends paid. -
1.6042-3
§ 1.6042-3 Dividends subject to reporting. -
1.6042-4
§ 1.6042-4 Statements to recipients of dividend payments. -
1.6042-5
§ 1.6042-5 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5. -
1.6043-1
§ 1.6043-1 Return regarding corporate dissolution or liquidation. -
1.6043-2
§ 1.6043-2 Return of information respecting distributions in liquidation. -
1.6043-3
§ 1.6043-3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a). -
1.6043-4
§ 1.6043-4 Information returns relating to certain acquisitions of control and changes in capital structure. -
1.6044-1
§ 1.6044-1 Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963. -
1.6044-2
§ 1.6044-2 Returns of information as to payments of patronage dividends. -
1.6044-3
§ 1.6044-3 Amounts subject to reporting. -
1.6044-4
§ 1.6044-4 Exemption for certain consumer cooperatives. -
1.6044-5
§ 1.6044-5 Statements to recipients of patronage dividends. -
1.6045-0
§ 1.6045-0 Table of contents. -
1.6045-1
§ 1.6045-1 Returns of information of brokers and barter exchanges. -
1.6045-2
§ 1.6045-2 Furnishing statement required with respect to certain substitute payments. -
1.6045-3
§ 1.6045-3 Information reporting for an acquisition of control or a substantial change in capital structure. -
1.6045-4
§ 1.6045-4 Information reporting on real estate transactions. -
1.6045-5
§ 1.6045-5 Information reporting on payments to attorneys. -
1.6045A-1
§ 1.6045A-1 Statements of information required in connection with transfers of securities. -
1.6045B-1
§ 1.6045B-1 Returns relating to actions affecting basis of securities. -
1.6046-1
§ 1.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. -
1.6046-2
§ 1.6046-2 Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963. -
1.6046-3
§ 1.6046-3 Returns as to formation or reorganization of foreign corporations prior to September 15, 1960. -
1.6046A-1
§ 1.6046A-1 Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially. -
1.6047-1
§ 1.6047-1 Information to be furnished with regard to employee retirement plan covering an owner-employee. -
1.6047-2
§ 1.6047-2 Information relating to qualifying longevity annuity contracts. -
1.6049-1
§ 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983. -
1.6049-2
§ 1.6049-2 Interest and original issue discount subject to reporting in calendar years before 1983. -
1.6049-3
§ 1.6049-3 Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983. -
1.6049-4
§ 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982. -
1.6049-5
§ 1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982. -
1.6049-6
§ 1.6049-6 Statements to recipients of interest payments and holders of obligations for attributed original issue discount. -
1.6049-7
§ 1.6049-7 Returns of information with respect to REMIC regular interests and collateralized debt obligations. -
1.6049-8
§ 1.6049-8 Interest and original issue discount paid to certain nonresident aliens. -
1.6049-9
§ 1.6049-9 Premium subject to reporting for a debt instrument acquired on or after January 1, 2014. -
1.6049-10
§ 1.6049-10 Reporting of original issue discount on a tax-exempt obligation. -
1.6049(d)-5T
§ 1.6049(d)-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary). -
1.6050A-1
§ 1.6050A-1 Reporting requirements of certain fishing boat operators. -
1.6050B-1
§ 1.6050B-1 Information returns by person making unemployment compensation payments. -
1.6050D-1
§ 1.6050D-1 Information returns relating to energy grants and financing. -
1.6050E-1
§ 1.6050E-1 Reporting of State and local income tax refunds. -
1.6050H-0
§ 1.6050H-0 Table of contents. -
1.6050H-1
§ 1.6050H-1 Information reporting of mortgage interest received in a trade or business from an individual. -
1.6050H-2
§ 1.6050H-2 Time, form, and manner of reporting interest received on qualified mortgage. -
1.6050H-3
§ 1.6050H-3 Information reporting of mortgage insurance premiums. -
1.6050I-0
§ 1.6050I-0 Table of contents. -
1.6050I-1
§ 1.6050I-1 Returns relating to cash in excess of $10,000 received in a trade or business. -
1.6050I-2
§ 1.6050I-2 Returns relating to cash in excess of $10,000 received as bail by court clerks. -
1.6050J-1T
§ 1.6050J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary). -
1.6050K-1
§ 1.6050K-1 Returns relating to sales or exchanges of certain partnership interests. -
1.6050L-1
§ 1.6050L-1 Information return by donees relating to certain dispositions of donated property. -
1.6050L-2
§ 1.6050L-2 Information returns by donees relating to qualified intellectual property contributions. -
1.6050M-1
§ 1.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies. -
1.6050N-1
§ 1.6050N-1 Statements to recipients of royalties paid after December 31, 1986. -
1.6050N-2
§ 1.6050N-2 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5. -
1.6050P-0
§ 1.6050P-0 Table of contents. -
1.6050P-1
§ 1.6050P-1 Information reporting for discharges of indebtedness by certain entities. -
1.6050P-2
§ 1.6050P-2 Organization a significant trade or business of which is the lending of money. -
1.6050S-0
§ 1.6050S-0 Table of contents. -
1.6050S-1
§ 1.6050S-1 Information reporting for qualified tuition and related expenses. -
1.6050S-2
§ 1.6050S-2 Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses. -
1.6050S-3
§ 1.6050S-3 Information reporting for payments of interest on qualified education loans. -
1.6050S-4
§ 1.6050S-4 Information reporting for payments of interest on qualified education loans. -
1.6050W-1
§ 1.6050W-1 Information reporting for payments made in settlement of payment card and third party network transactions. -
1.6050W-2
§ 1.6050W-2 Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions. -
1.6050X-1
§ 1.6050X-1 Information reporting for fines, penalties, and other amounts by governments, governmental entities, and nongovernmental entities treated as governmental entities. -
1.6050Y-1
§ 1.6050Y-1 Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits. -
1.6050Y-2
§ 1.6050Y-2 Information reporting by acquirers for reportable policy sale payments. -
1.6050Y-3
§ 1.6050Y-3 Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons. -
1.6050Y-4
§ 1.6050Y-4 Information reporting by payors for reportable death benefits. -
1.6052-1
§ 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance. -
1.6052-2
§ 1.6052-2 Statements to be furnished employees with respect to wages paid in the form of group-term life insurance. -
1.6055-1
§ 1.6055-1 Information reporting for minimum essential coverage. -
1.6055-2
§ 1.6055-2 Electronic furnishing of statements. -
1.6060-1
§ 1.6060-1 Reporting requirements for tax return preparers.