59765 laws
59765 laws
- § 6071. Time for filing returns and other documents
- § 6072. Time for filing income tax returns
- [§ 6073. Repealed. [Pub. L. 98–369, div. A, title IV, § 412(a)(2)](/us/pl/98/369/dA/tIV/s412/a/2), July 18, 1984, [98 Stat. 792](/us/stat/98/792)]
- [§ 6074. Repealed. [Pub. L. 90–364, title I, § 103(a)](/us/pl/90/364/tI/s103/a), June 28, 1968, [82 Stat. 260](/us/stat/82/260)]
- § 6075. Time for filing estate and gift tax returns
- [§ 6076. Repealed. [Pub. L. 100–418, title I, § 1941(b)(1)](/us/pl/100/418/tI/s1941/b/1), Aug. 23, 1988, [102 Stat. 1323](/us/stat/102/1323)]
- § 6081. Extension of time for filing returns
- § 6091. Place for filing returns or other documents
- § 6096. Designation by individuals
- § 61. Gross income defined
- § 6101. Period covered by returns or other documents
- § 6102. Computations on returns or other documents
- § 6103. Confidentiality and disclosure of returns and return information
- § 6104. Publicity of information required from certain exempt organizations and certain trusts
- § 6105. Confidentiality of information arising under treaty obligations
- [§ 6106. Repealed. [Pub. L. 94–455, title XII, § 1202(h)(1)](/us/pl/94/455/tXII/s1202/h/1), Oct. 4, 1976, [90 Stat. 1688](/us/stat/90/1688)]
- § 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- § 6108. Statistical publications and studies
- § 6109. Identifying numbers
- § 611. Allowance of deduction for depletion
- § 6110. Public inspection of written determinations
- § 6111. Disclosure of reportable transactions
- § 6112. Material advisors of reportable transactions must keep lists of advisees, etc
- § 6113. Disclosure of nondeductibility of contributions
- § 7458. Hearings
- § 6114. Treaty-based return positions
- § 6115. Disclosure related to quid pro quo contributions
- § 6116. Requirement for prisons located in United States to provide information for tax administration
- § 6117. Cross reference
- § 612. Basis for cost depletion
- § 613. Percentage depletion
- § 613A. Limitations on percentage depletion in case of oil and gas wells
- § 614. Definition of property
- [§ 615. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(88)](/us/pl/94/455/tXIX/s1901/a/88), Oct. 4, 1976, [90 Stat. 1779](/us/stat/90/1779)]
- § 6151. Time and place for paying tax shown on returns
- [§ 6152. Repealed. [Pub. L. 99–514, title XIV, § 1404(c)(1)](/us/pl/99/514/tXIV/s1404/c/1), Oct. 22, 1986, [100 Stat. 2714](/us/stat/100/2714)]
- [§ 6153. Repealed. [Pub. L. 98–369, div. A, title IV, § 412(a)(3)](/us/pl/98/369/dA/tIV/s412/a/3), July 18, 1984, [98 Stat. 792](/us/stat/98/792)]
- [§ 6154. Repealed. [Pub. L. 100–203, title X, § 10301(b)(1)](/us/pl/100/203/tX/s10301/b/1), Dec. 22, 1987, [101 Stat. 1330–429](/us/stat/101/1330-429)]
- § 6155. Payment on notice and demand
- [§ 6156. Repealed. [Pub. L. 108–357, title VIII, § 867(b)(1)](/us/pl/108/357/tVIII/s867/b/1), Oct. 22, 2004, [118 Stat. 1622](/us/stat/118/1622)]
- § 6157. Payment of Federal unemployment tax on quarterly or other time period basis
- [§ 6158. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(44)](/us/pl/101/508/tXI/s11801/a/44), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]
- § 6159. Agreements for payment of tax liability in installments
- § 616. Development expenditures
- [§ 621. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(28)](/us/pl/101/508/tXI/s11801/a/28), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]
- § 6161. Extension of time for paying tax
- [§ 6162. Repealed. [Pub. L. 94–455, title XIX, § 1906(a)(12)](/us/pl/94/455/tXIX/s1906/a/12), Oct. 4, 1976, [90 Stat. 1825](/us/stat/90/1825)]
- § 6163. Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- § 6164. Extension of time for payment of taxes by corporations expecting carrybacks
- § 6165. Bonds where time to pay tax or deficiency has been extended