Miscellaneous Provisions | Midpage

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United States Code

Subchapter B

Miscellaneous Provisions

6101Period covered by returns or other documents 6102Computations on returns or other documents 6103Confidentiality and disclosure of returns and return information 6104Publicity of information required from certain exempt organizations and certain trusts 6105Confidentiality of information arising under treaty obligations 6107Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list 6108Statistical publications and studies 6109Identifying numbers 6110Public inspection of written determinations 6111Disclosure of reportable transactions 6112Material advisors of reportable transactions must keep lists of advisees, etc.6113Disclosure of nondeductibility of contributions 6114Treaty-based return positions 6115Disclosure related to quid pro quo contributions 6116Requirement for prisons located in United States to provide information for tax administration 6117Cross reference