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
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