Subchapter A — Returns and Records
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- Pt. I Records, Statements, and Special Returns §6001
- Pt. II Tax Returns or Statements §§6011 to 6021
- Pt. III Information Returns §§6031 to 6060
- Pt. IV Signing and Verifying of Returns and Other Documents §§6061 to 6065
- Pt. V Time for Filing Returns and Other Documents §§6071 to 6076
- Pt. VI Extension of Time for Filing Returns §6081
- Pt. VII Place for Filing Returns or Other Documents §6091
- Pt. VIII Designation of Income Tax Payments to Presidential Election Campaign Fund §6096