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  1. IRC
  2. Subtitle F
  3. Chapter 61
  4. Subchapter A

Subchapter A — Returns and Records (Sections 6001 to 6096)

Part I — Records, Statements, and Special Returns (Section 6001)

Part II — Tax Returns or Statements (Sections 6011 to 6021)

Part III — Information Returns (Sections 6031 to 6060)

Part IV — Signing and Verifying of Returns and Other Documents (Sections 6061 to 6065)

Part V — Time for Filing Returns and Other Documents (Sections 6071 to 6075)

Part VI — Extension of Time for Filing Returns (Section 6081)

Part VII — Place for Filing Returns or Other Documents (Section 6091)

Part VIII — Designation of Income Tax Payments to Presidential Election Campaign Fund (Section 6096)