US Code

Subchapter B –

Subchapter B –

Miscellaneous Provisions

Pathway

Title 26 > Subtitle F > Chapter 61 > Subchapter B

Details

  • Reference: Subchapter B
  • Legend: Miscellaneous Provisions
  • USCode Year: 2013

Provision Content

Amendments

2011—Pub. L. 112–41, title V, §502(b), Oct. 21, 2011, 125 Stat. 460, added items 6116 and 6117 and struck out former item 6116 Cross reference.

2007—Pub. L. 110–28, title VIII, §8246(a)(2)(C)(ii), May 25, 2007, 121 Stat. 201, substituted Tax return preparer for Income tax return preparer in item 6107.

2004—Pub. L. 108–357, title VIII, §815(b)(1), (4), Oct. 22, 2004, 118 Stat. 1582, 1583, substituted Disclosure of reportable transactions for Registration of tax shelters in item 6111 and Material advisors of reportable transactions must keep lists of advisees, etc. for Organizers and sellers of potentially abusive tax shelters must keep lists of investors in item 6112.

2000—Pub. L. 106–554, §1(a)(7) [title III, §304(b)(2)], Dec. 21, 2000, 114 Stat. 2763, 2763A–634, added item 6105.

1993—Pub. L. 103–66, title XIII, §13173(c)(1), Aug. 10, 1993, 107 Stat. 456, added item 6115 and redesignated former item 6115 as 6116.

1988—Pub. L. 100–647, title I, §1012(aa)(5)(C)(i), Nov. 10, 1988, 102 Stat. 3533, added item 6114 and redesignated former item 6114 as 6115.

1987—Pub. L. 100–203, title X, §10701(c)(1), Dec. 22, 1987, 101 Stat. 1330–459, added item 6113 and redesignated former item 6113 as 6114.

1984—Pub. L. 98–369, div. A, title I, §§141(c)(1), 142(c)(1), July 18, 1984, 98 Stat. 680, 682, added items 6111 and 6112 and redesignated former item 6111 as 6113.

1976—Pub. L. 94–455, title XII, §§1201(c), 1202(a)(2), 1203(i)(2), title XIX, §1906(b)(1), (2), Oct. 4, 1976, 90 Stat. 1667, 1685, 1694, 1833, substituted in item 6103 Confidentiality and disclosure of returns and return information for Publicity of returns and disclosure of information as to persons filing income tax returns, struck out item 6105 Compilation of relief from excess profits tax cases, added items 6107 and 6110, redesignated former item 6110 as 6111, and as so redesignated substituted reference for references.

1968—Pub. L. 90–618, title II, §203(b), Oct. 22, 1968, 82 Stat. 1235, struck out item 6107 List of special taxpayers for public inspection.

1966—Pub. L. 89–713, §4(b), Nov. 2, 1966, 80 Stat. 1109, substituted disclosure of information as to persons filing income tax returns for lists of taxpayers in item 6103.

1961—Pub. L. 87–397, §1(c)(1), Oct. 5, 1961, 75 Stat. 829, added item 6109 and redesignated former item 6109 as 6110.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6081 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6081, 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.

26-U.S.C.-6072 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6072, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

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