Tax Returns or Statements

Sections

• 1.6011-1
  § 1.6011-1 General requirement of return, statement, or list.
• 1.6011-2
  § 1.6011-2 Returns, etc., of DISC's and former DISC's.
• 1.6011-3
  § 1.6011-3 Requirement of statement from payees of certain gambling winnings.
• 1.6011-4
  § 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• 1.6011-5
  § 1.6011-5 Required use of magnetic media for corporate income tax returns.
• 1.6011-6
  § 1.6011-6 [Reserved]
• 1.6011-7
  § 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
• 1.6011-8
  § 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
• 1.6011-9
  § 1.6011-9 Syndicated conservation easement listed transactions.
• 1.6011-10
  § 1.6011-10 Micro-captive listed transaction.
• 1.6011-11
  § 1.6011-11 Micro-captive transaction of interest.
• 1.6011-15
  § 1.6011-15 Charitable remainder annuity trust listed transaction.
• 1.6011-18
  § 1.6011-18 Certain partnership related-party basis adjustment transactions as transactions of interest.
• 1.6012-1
  § 1.6012-1 Individuals required to make returns of income.
• 1.6012-2
  § 1.6012-2 Corporations required to make returns of income.
• 1.6012-3
  § 1.6012-3 Returns by fiduciaries.
• 1.6012-4
  § 1.6012-4 Miscellaneous returns.
• 1.6012-5
  § 1.6012-5 Composite return in lieu of specified form.
• 1.6012-6
  § 1.6012-6 Returns by political organizations.
• 1.6013-1
  § 1.6013-1 Joint returns.
• 1.6013-2
  § 1.6013-2 Joint return after filing separate return.
• 1.6013-3
  § 1.6013-3 Treatment of joint return after death of either spouse.
• 1.6013-4
  § 1.6013-4 Applicable rules.
• 1.6013-6
  § 1.6013-6 Election to treat nonresident alien individual as resident of the United States.
• 1.6013-7
  § 1.6013-7 Joint return for year in which nonresident alien becomes resident of the United States.
• 1.6014-1
  § 1.6014-1 Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
• 1.6014-2
  § 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
• 1.6015-0
  § 1.6015-0 Table of contents.
• 1.6015-1
  § 1.6015-1 Relief from joint and several liability on a joint return.
• 1.6015-2
  § 1.6015-2 Relief from liability applicable to all qualifying joint filers.
• 1.6015-3
  § 1.6015-3 Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
• 1.6015-4
  § 1.6015-4 Equitable relief.
• 1.6015-5
  § 1.6015-5 Time and manner for requesting relief.
• 1.6015-6
  § 1.6015-6 Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
• 1.6015-7
  § 1.6015-7 Tax Court review.
• 1.6015-8
  § 1.6015-8 Applicable liabilities.
• 1.6015-9
  § 1.6015-9 Effective date.
• 1.6016-1
  § 1.6016-1 Declarations of estimated income tax by corporations.
• 1.6016-2
  § 1.6016-2 Contents of declaration of estimated tax.
• 1.6016-3
  § 1.6016-3 Amendment of declaration.
• 1.6016-4
  § 1.6016-4 Short taxable year.
• 1.6017-1
  § 1.6017-1 Self-employment tax returns.