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. 301.6016-1 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;

returns.

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

estate tax

Returns of information regarding certain payments.

301.6042 Statutory provisions;

returns re

garding 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 regarding corporate dissolutions or liquidations. 301.6044 Statutory provisions; returns re

garding 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 transfers to certain foreign trusts. 301.6049 Statutory provisions; returns regarding payments of interest. 301.6049-1 Returns regarding payments of

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.

Sec.

301.6103(b)-1 Inspection by States. 301.6103 (c) Statutory provisions; publicity of returns and lists of taxpayers; inspection by shareholders.

301.6103 (c)-1 Inspection of corporation returns by shareholders. 301.6103 (d)

Statutory provisions; publicity of returns and lists of taxpayers; inspection by committees of Congress. 301.6103 (d)-1 Inspection by committees of Congress.

301.6103 (e) Statutory provisions; publicity

of returns and lists of taxpayers; declarations of estimated tax. 301.6103 (f) Statutory provisions; publicity of returns and lists of taxpayers; inspection of list of taxpayers. 301.6103 (f)-1 Public lists of persons making returns of income tax and of unemployment tax.

301.6104 Statutory provisions; publicity of information required from certain exempt organizations and certain trusts. 301.6104-1 Public inspection of applications for tax exemption.

301.6104-2 Publicity of information on certain information returns.

301.6105 Statutory provisions; compilation of relief from excess profits tax cases. 301.6105-1 Compilation of relief from excess profits tax cases.

301.6106 Statutory provisions; publicity of unemployment tax returns.

301.6106-1 Publicity of unemployment tax returns.

301.6107 Statutory provisions; list of special taxpayers for public inspection. 301.6107-1 Public list of persons paying special taxes.

301.6108 Statutory provisions; publication of statistics of income.

301.6108-1 Publication of statistics of income.

301.6109 Statutory provisions; identifying

numbers.

301.6109-1 Identifying numbers.

301.6110 Statutory provisions; cross refer

ences.

Time and Place for Paying Tax

PLACE AND DUE DATE FOR PAYMENT OF TAX 301.6151 Statutory provisions; time and place for paying tax shown on returns. 301.6151-1 Time and place for paying tax shown on returns.

301.6152 Statutory provisions; installment

payments.

301.6152-1 Installment payments. 301.6153 Statutory provisions; installment payments of estimated income tax by individuals.

301.6153-1 Installment payments of estimated income tax by individuals. 301.6154 Statutory provisions; installment payments of estimated income tax by corporations.

301.6154-1 Installment payments of estimated income tax by corporations.

Sec.

301.6155 Statutory provisions; payment on notice and demand.

301.6155-1 Payment on notice and demand. 301.6156 Statutory provisions; installment payments of tax on use of highway motor vehicles.

301.6156-1 Installment payments of tax on use of highway motor vehicles. 301.6157 Statutory provisions; payment of taxes under provisions of the Tariff Act. EXTENSIONS OF TIME FOR PAYMENT 301.6161 Statutory provisions; extension of time for paying tax. 301.6161-1 Extension of time for paying tax. 301.6162 Statutory provisions; extension of time for payment of tax on gain attributable to liquidation of personal holding companies. 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.

301.6163 Statutory provisions; extension of time for payment of estate tax on value of reversionary or remainder interest in property. 301.6163-1 Extension of time for payment

of estate tax on value of reversionary or remainder interest in property.

301.6164 Statutory provisions; extension of time for payment of taxes by corporations expecting carrybacks.

301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.

301.6165 Statutory provisions; bonds where time to pay tax or deficiency has been extended.

301.6165-1 Bonds where time to pay the tax or deficiency has been extended. 301.6166 Statutory provisions; extension of time for payment of estate tax where estate consists largely of interest in closely held business. 301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.