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U.S Code last checked for updates: May 14, 2025
All TitlesTitle 26Subtitle FChapter 61Subchapter B
  • § 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 Repealed.
  • § 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
  • § 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
  • § 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
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