US Code - Subchapter A: Returns and records

Search US Code - Subchapter A: Returns and records

• Part I Records, statements, and special returns
• Part II Tax returns or statements
• Part III Information returns
• Part IV Signing and verifying of returns and other documents
• Part V Time for filing returns and other documents
• Part VI Extension of time for filing returns
• Part VII Place for filing returns or other documents
• Part VIII Designation of income tax payments to presidential election campaign fund