Records, Statements, and Special Returns

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 301
8. ›
9. Subpart ECFR1b5d05d4bfe19f9
10. ›
11. Subject Group Records, Statements, and Special Returns

Sections

• 301.269B-1
  § 301.269B-1 Stapled foreign corporations.
• 301.1474-1
  § 301.1474-1 Required use of electronic form for financial institutions filing Form 1042, Form 1042-S, or Form 8966.
• 301.6001-1
  § 301.6001-1 Notice or regulations requiring records, statements, and special returns.
• 301.6011-1
  § 301.6011-1 General requirement of return, statement or list.
• 301.6011-2
  § 301.6011-2 Required use of electronic form.
• 301.6011-3
  § 301.6011-3 Required use of electronic form for partnership returns.
• 301.6011-5
  § 301.6011-5 Required use of electronic form for corporate income tax returns.
• 301.6011-6
  § 301.6011-6 Statement of series and series organizations [Reserved]
• 301.6011-7
  § 301.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
• 301.6011-10
  § 301.6011-10 Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form.
• 301.6011-11
  § 301.6011-11 Required use of electronic form for certain returns for tax-advantaged bonds.
• 301.6011-12
  § 301.6011-12 Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code.
• 301.6011-13
  § 301.6011-13 Required use of electronic form for split-interest trust returns.
• 301.6011-14
  § 301.6011-14 Required use of electronic form or other machine-readable form for material advisor disclosure statements.
• 301.6011-15
  § 301.6011-15 Required use of electronic form for withholding tax returns.
• 301.6011(g)-1
  § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity.
• 301.6012-1
  § 301.6012-1 Persons required to make returns of income.
• 301.6012-2
  § 301.6012-2 Required use of electronic form for income tax returns of certain political organizations.
• 301.6013-1
  § 301.6013-1 Joint returns of income tax by husband and wife.
• 301.6014-1
  § 301.6014-1 Income tax return—tax not computed by taxpayer.
• 301.6015-1
  § 301.6015-1 Declaration of estimated income tax by individuals.
• 301.6016-1
  § 301.6016-1 Declarations of estimated income tax by corporations.
• 301.6017-1
  § 301.6017-1 Self-employment tax returns.
• 301.6018-1
  § 301.6018-1 Estate tax returns.
• 301.6019-1
  § 301.6019-1 Gift tax returns.
• 301.6020-1
  § 301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
• 301.6021-1
  § 301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts.
• 301.6031(a)-1
  § 301.6031(a)-1 Return of partnership income.
• 301.6032-1
  § 301.6032-1 Returns of banks with respect to common trust funds.
• 301.6033-1
  § 301.6033-1 Returns by exempt organizations.
• 301.6033-4
  § 301.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033.
• 301.6033-5
  § 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
• 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).
• 301.6036-1
  § 301.6036-1 Notice required of executor or of receiver or other like fiduciary.
• 301.6037-1
  § 301.6037-1 Return of electing small business corporation.
• 301.6037-2
  § 301.6037-2 Required use of electronic form for returns of electing small business corporation.
• 301.6038-1
  § 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations.
• 301.6039-1
  § 301.6039-1 Information returns and statements required in connection with certain options.
• 301.6039E-1
  § 301.6039E-1 Information reporting by passport applicants.
• 301.6041-1
  § 301.6041-1 Returns of information regarding certain payments.
• 301.6042-1
  § 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.
• 301.6043-1
  § 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction.
• 301.6044-1
  § 301.6044-1 Returns of information regarding payments of patronage dividends.
• 301.6046-1
  § 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
• 301.6047-1
  § 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans.
• 301.6049-1
  § 301.6049-1 Returns regarding payments of interest.
• 301.6050A-1
  § 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.
• 301.6050M-1
  § 301.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.
• 301.6051-1
  § 301.6051-1 Receipts for employees.
• 301.6052-1
  § 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
• 301.6056-1
  § 301.6056-1 Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.
• 301.6056-2
  § 301.6056-2 Electronic furnishing of statements.
• 301.6057-1
  § 301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
• 301.6057-2
  § 301.6057-2 Employee retirement benefit plans; notification of change in plan status.
• 301.6057-3
  § 301.6057-3 Required use of electronic form for filing requirements relating to deferred vested retirement benefit.
• 301.6058-1
  § 301.6058-1 Information required in connection with certain plans of deferred compensation.
• 301.6058-2
  § 301.6058-2 Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation.
• 301.6059-1
  § 301.6059-1 Periodic report of actuary.
• 301.6059-2
  § 301.6059-2 Required use of electronic form for filing requirements relating to periodic report of actuary.
• 301.6061-1
  § 301.6061-1 Signing of returns and other documents.
• 301.6062-1
  § 301.6062-1 Signing of corporation returns.
• 301.6063-1
  § 301.6063-1 Signing of partnership returns.
• 301.6064-1
  § 301.6064-1 Signature presumed authentic.
• 301.6065-1
  § 301.6065-1 Verification of returns.
• 301.6071-1
  § 301.6071-1 Time for filing returns and other documents.
• 301.6072-1
  § 301.6072-1 Time for filing income tax returns.
• 301.6073-1
  § 301.6073-1 Time for filing declarations of estimated income tax by individuals.
• 301.6074-1
  § 301.6074-1 Time for filing declarations of estimated income tax by corporations.
• 301.6075-1
  § 301.6075-1 Time for filing estate and gift tax returns.
• 301.6081-1
  § 301.6081-1 Extension of time for filing returns.
• 301.6081-2
  § 301.6081-2 Automatic extension of time for filing an information return with respect to certain foreign trusts.
• 301.6091-1
  § 301.6091-1 Place for filing returns and other documents.
• 301.6096-1
  § 301.6096-1 Designation by individuals for taxable years beginning after December 31, 1972.
• 301.6101-1
  § 301.6101-1 Period covered by returns or other documents.
• 301.6102-1
  § 301.6102-1 Computations on returns or other documents.
• 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.
• 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.
• 301.6103(c)-1
  § 301.6103(c)-1 Disclosure of returns and return information to designee of taxpayer.
• 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.
• 301.6103(h)(4)-1
  § 301.6103(h)(4)-1 Disclosure of returns and return information in whistleblower administrative proceedings.
• 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.
• 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.
• 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.
• 301.6103(k)(6)-1
  § 301.6103(k)(6)-1 Disclosure of return information by certain officers and employees for investigative purposes.
• 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.
• 301.6103(l)-1
  § 301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration.
• 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.
• 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.
• 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.
• 301.6103(l)(14)-1
  § 301.6103(l)(14)-1 Disclosure of return information to United States Customs Service.
• 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.
• 301.6103(m)-1
  § 301.6103(m)-1 Disclosure of taxpayer identity information.
• 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.
• 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.
• 301.6103(p)(2)(B)-1
  § 301.6103(p)(2)(B)-1 Disclosure of returns and return information by other agencies.
• 301.6103(p)(4)-1
  § 301.6103(p)(4)-1 Procedures relating to safeguards for returns or return information.
• 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.
• 301.6104(a)-1
  § 301.6104(a)-1 Public inspection of material relating to tax-exempt organizations.
• 301.6104(a)-2
  § 301.6104(a)-2 Public inspection of material relating to pension and other plans.
• 301.6104(a)-3
  § 301.6104(a)-3 Public inspection of Internal Revenue Service letters and documents relating to pension and other plans.
• 301.6104(a)-4
  § 301.6104(a)-4 Requirement for 26 or more plan participants.
• 301.6104(a)-5
  § 301.6104(a)-5 Withholding of certain information from public inspection.
• 301.6104(a)-6
  § 301.6104(a)-6 Procedural rules for inspection.
• 301.6104(b)-1
  § 301.6104(b)-1 Publicity of information on certain information returns.
• 301.6104(c)-1
  § 301.6104(c)-1 Disclosure of certain information to State officials.
• 301.6104(d)-0
  § 301.6104(d)-0 Table of contents.
• 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.
• 301.6104(d)-2
  § 301.6104(d)-2 Making applications and returns widely available.
• 301.6104(d)-3
  § 301.6104(d)-3 Tax-exempt organization subject to harassment campaign.
• 301.6105-1
  § 301.6105-1 Compilation of relief from excess profits tax cases.
• 301.6106-1
  § 301.6106-1 Publicity of unemployment tax returns.
• 301.6108-1
  § 301.6108-1 Publication of statistics of income.
• 301.6109-1
  § 301.6109-1 Identifying numbers.
• 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.
• 301.6109-3
  § 301.6109-3 IRS adoption taxpayer identification numbers.
• 301.6109-4
  § 301.6109-4 IRS truncated taxpayer identification numbers.
• 301.6110-1
  § 301.6110-1 Public inspection of written determinations and background file documents.
• 301.6110-2
  § 301.6110-2 Meaning of terms.
• 301.6110-3
  § 301.6110-3 Deletion of certain information in written determinations open to public inspection.
• 301.6110-4
  § 301.6110-4 Communications from third parties.
• 301.6110-5
  § 301.6110-5 Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure.
• 301.6110-6
  § 301.6110-6 Written determinations issued in response to requests submitted before November 1, 1976.
• 301.6110-7
  § 301.6110-7 Miscellaneous provisions.
• 301.6111-1T
  § 301.6111-1T Questions and answers relating to tax shelter registration.
• 301.6111-2
  § 301.6111-2 Confidential corporate tax shelters.
• 301.6111-3
  § 301.6111-3 Disclosure of reportable transactions.
• 301.6112-1
  § 301.6112-1 Material advisors of reportable transactions must keep lists of advisees, etc.
• 301.6114-1
  § 301.6114-1 Treaty-based return positions.