Part II – Tax Returns Or Statements

Tax Returns Or Statements

Pathway

Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part II

Details

• Reference: Part II
• Legend: Tax Returns Or Statements
• USCode Year: 2013

Provision Content

Amendments

2010—Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amendment by Pub. L. 107–16, §542(b)(5)(B), had never been enacted. See 2001 Amendment note below.

2001—Pub. L. 107–16, title V, §542(b)(5)(B), June 7, 2001, 115 Stat. 84, substituted Returns relating to transfers during life or at death for Estate and gift tax returns in item for subpart C.

U.S. Encyclopedia of Law Coverage

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Tax Administration

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle F/Chapter 61/Subchapter A/Part II/Subpart A – General Requirement
• Title 26/Subtitle F/Chapter 61/Subchapter A/Part II/Subpart B – Income Tax Returns
• Title 26/Subtitle F/Chapter 61/Subchapter A/Part II/Subpart C – Estate and Gift Tax Returns
• Title 26/Subtitle F/Chapter 61/Subchapter A/Part II/Subpart D – Miscellaneous Provisions