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  • Sec.  6101. Period covered by returns or other documents.
  • Sec.  6102. Computations on returns or other documents.
  • Sec.  6103. Confidentiality and disclosure of returns and return information.
  • Sec.  6104. Publicity of information required from certain exempt organizations and certain trusts.
  • Sec.  6105. Confidentiality of information arising under treaty obligations.
  • Sec.  6106. Publicity of unemployment tax returns.1
  • Sec.  6107. Income tax return preparer must furnish copy of return to taxpayer and must retain a copy or list.
  • Sec.  6108. Publication of statistics of income.2
  • Sec.  6109. Identifying numbers.
  • Sec.  6110. Public inspection of written determinations.
  • Sec.  6111. Registration of tax shelters.
  • Sec.  6112. Organizers and sellers of potentially abusive tax shelters must keep lists of investors.
  • Sec.  6113. Disclosure of nondeductibility of contributions.
  • Sec.  6114. Treaty-based return positions.
  • Sec.  6115. Disclosure related to quid pro quo contributions.
  • Sec.  6116. Cross reference.

Footnote(s):

1 Section repealed by Pub. L. 94-455 without corresponding amendment of subchapter analysis.

2 Section catchline amended by Pub. L. 94-455 without corresponding amendment of subchapter analysis.

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(Last updated May 8, 2002)