Title 26Subpart

Subpart A—Information Concerning Persons Subject to Special Provisions

Contents

  1. § 6031. Return of partnership income
  2. § 6032. Returns of banks with respect to common trust funds
  3. § 6033. Returns by exempt organizations
  4. § 6034. Returns by certain trusts
  5. § 6034A. Information to beneficiaries of estates and trusts
  6. § 6035. Basis information to persons acquiring property from decedent
  7. § 6036. Notice of qualification as executor or receiver
  8. § 6037. Return of S corporation
  9. § 6038. Information reporting with respect to certain foreign corporations and partnerships
  10. § 6038A. Information with respect to certain foreign-owned corporations
  11. § 6038B. Notice of certain transfers to foreign persons
  12. § 6038C. Information with respect to foreign corporations engaged in U.S. business
  13. § 6038D. Information with respect to foreign financial assets
  14. § 6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
  15. § 6039. Returns required in connection with certain options
  16. [§6039A. Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299]
  17. [§6039B. Repealed. Pub. L. 99–514, title XIII, §1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
  18. § 6039C. Returns with respect to foreign persons holding direct investments in United States real property interests
  19. § 6039D. Returns and records with respect to certain fringe benefit plans
  20. § 6039E. Information concerning resident status
  21. § 6039F. Notice of large gifts received from foreign persons
  22. § 6039G. Information on individuals losing United States citizenship
  23. § 6039H. Information with respect to Alaska Native Settlement Trusts and Native Corporations
  24. § 6039I. Returns and records with respect to employer-owned life insurance contracts
  25. § 6039J. Information reporting with respect to Commodity Credit Corporation transactions
  26. § 6040. Cross references