Title 26 Internal Revenue (This book contains Parts 300 to 499) Part CHAPTER I-Internal Revenue Service, Department of the Treasury (con CHAPTER 1-INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 302 303 Procedure and Administration. Taxes under the International Claims Settlement Act, as amended August 9, 1955. Taxes under the Trading With the Enemy Act. 304 - 399 [Reserved] 400 Temporary Regulations under the Federal Tax Lien Act of 1966. 401-499 [Reserved] Subchapter F-Procedure and Administration PART 301-PROCEDURE AND ADMINISTRATION Information and Returns RETURNS AND RECORDS RECORDS, STATEMENTS, AND SPECIAL RETURNS Sec. 301.6001 Statutory provisions; notice or regulations requiring records, statements, and special returns. 301.6001-1 Notice or regulations requiring records, statements, and special returns. TAX RETURNS OR STATEMENTS General Requirement 301.6011 Statutory provisions; general requirement of return, statement, or list. 301.6011-1 General requirement of return, statement, or list. Income Tax Returns 301.6012 Statutory provisions; persons required to make returns of income. 301.6012-1 Persons required to make returns of income. 301.6013 Statutory provisions; joint returns of income tax by husband and wife. 301.6013-1 Joint returns of income tax by husband and wife. 301.6014 Statutory provisions; income tax return-tax not computed by taxpayer. 301.6014-1 Income tax return-tax not computed by taxpayer. 301.6015 Statutory provisions; declaration of estimated income tax by individuals. 301.6015-1 Declaration of estimated income tax by individuals. 301.6016 Statutory provisions; declarations of estimated income tax by corporations. 801.6016-1 Declaration of estimated income tax by corporations. 301.6017 Statutory provisions; self-employment tax returns. 301.6017-1 Self-employment tax returns. Estate and Gift Tax Returns 301.6018 Statutory provisions; estate tax returns. 301.6018-1 Estate tax returns. 301.6019 Statutory provisions; gift tax returns. 801.6019-1 Gift tax returns. Miscellaneous Provisions 301.6020 Statutory provisions; returns prepared for or executed by Secretary. 301.6020-1 Returns prepared or executed by district directors or other internal revenue officers. 301.6021 Statutory provisions; listing by Secretary of taxable objects owned by nonresidents of internal revenue districts. 301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts. INFORMATION RETURNS Information Concerning Persons Subject to Special Provisions Sec. 301.6031 Statutory provisions; return of partnership income. 301.6031-1 Return of partnership income. 301.6032 Statutory provisions; returns of banks with respect to common trust funds. 301.6032-1 Returns of banks with respect to common trust funds. 301.6033 Statutory provisions; returns by exempt organizations. 301.6033-1 Returns by exempt organizations. 301.6034 Statutory provisions; returns by trusts claiming charitable deductions under section 642(c). 301.6034-1 Returns by trusts claiming charitable or other deductions under section 642(c). 301.6035 Statutory provisions; returns of officers, directors, and shareholders of foreign personal holding companies. 301.6035-1 Returns of officers, directors and shareholders of foreign personal holding companies. 301.6036 Statutory provisions; notice of qualification as executor or receiver. 301.6036-1 Notice required of executor or of receiver or other like fiduciary. 301.6037 Statutory provisions; return of electing small business corporation. 301.6037-1 Return of electing small business corporation. 301.6038 Statutory provisions; information with respect to certain foreign corrations. 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations. 301.6039 Statutory provisions; cross refer ences. Information Concerning Transactions With Other Persons 301.6041 Statutory provisions; information at source. 301.6041-1 Returns of information regarding certain payments. 301.6042 Statutory provisions; returns regarding payments of dividends and corporate earnings and profits. 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits. 301.6043 Statutory provisions; return regarding corporate dissolution or liquidation. 301.6043-1 Returns of information regard ing corporate dissolutions or liquidations. 301.6044 Statutory provisions; returns regarding payments of patronage dividends. 301.6044-1 Returns of information regarding payments of patronage dividends. 301.6045 Statutory provisions; returns of brokers. Sec. 301.6046 Statutory provisions; returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. 301.6047 Statutory provisions; information relating to certain trusts and annuity and bond purchase plans. 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans. 301.6048 Statutory provisions; returns as to creation of or transfers to certain foreign trusts. 301.6048-1 Returns as to creation of or Information Regarding Wages Paid 301.6051 Statutory provisions; receipts for employees. 301.6051-1 Receipts for employees. SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS 301.6061 Statutory provisions; signing of returns and other documents. 301.6061-1 Signing of returns and other documents. 301.6062 Statutory provisions; signing of corporation returns. 301.6062-1 Signing of corporation returns. 301.6063 Statutory provisions; signing of partnership returns. 301.6063-1 Signing of partnership returns. 301.6064 Statutory provisions; signature presumed authentic. 301.6064-1 Signature presumed authentic. 301.6065 Statutory provisions; verification of returns. 301.6065-1 Verification of returns. TIME FOR FILING RETURNS AND OTHER 301.6071 Statutory provisions; time for filing returns and other documents. 301.6071-1 Time for filing returns and other documents. 301.6072 Statutory provisions; time for filing income tax returns. 301.6072-1 Time for filing income tax returns. 801.6073 Statutory provisions; time for filing declarations of estimated income tax by individuals. 301.6073-1 Time for filing declarations of estimated income tax by individuals. 301.6074 Statutory provisions; time for filing declarations of estimated income tax by corporations. 301.6074-1 Time for filing declarations of estimated income tax by corporations. Sec. 301.6075 Statutory provisions; time for filing estate and gift tax returns. 301.6075-1 Time for filing estate and gift tax returns. EXTENSION OF TIME FOR FILING RETURNS 301.6081 Statutory provisions; extension of time for filing returns. 301.6081-1 Extension of time for filing returns. PLACE FOR FILING RETURNS OR OTHER DOCUMENTS 301.6091 Statutory provisions; place for filing returns or other documents. 301.6091-1 Place for filing returns and other documents. MISCELLANEOUS PROVISIONS 301.6101 Statutory provisions; period covered by returns or other documents. 301.6101-1 Period covered by returns or other documents. 301.6102 Statutory provisions; computations on returns or other documents. 301.6102-1 Computation on returns or other documents. 301.6103 (a) Statutory provisions; publicity of returns and lists of taxpayers; public record and inspection. 801.6103(a)-1 Inspection of returns by certain classes of persons and State and Federal government establishments pursuant to Executive order. 301.6103(a)-2 Copies of returns. 301.6103(a)-100 Inspection by Department of Health, Education, and Welfare of individual income tax returns. 301.6103(a)-101 Inspection of returns by committees of Congress other than those enumerated in section 6103 (d). 301.6103(a)-102 Inspection by Securities and Exchange Commission of transcript cards and corporate and individual income tax returns. 301.6103(a)-103 Inspection of returns by the Advisory Commission on Intergovernmental Relations. 301.6103(a)-104 Inspection by Department of Commerce of income tax returns made under the Internal Revenue Code of 1954. 301.6103 (a)-105 Inspection by Renegotiation Board of income tax returns made under the Internal Revenue Code of 1954. 301.6103(a)-106 Inspection by Federal Trade Commission of income tax returns of corporations made under the Internal Revenue Code of 1954. 301.6103 (a)-107 Inspection of certain interest equalization tax information returns by the Board of Governors of the Federal Reserve System and the Federal Reserve Banks. 301.6103(b) Statutory provisions; publicity of returns and lists of taxpayers; inspection by States. |