---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch61/schA/ptI"
level: "part"
label: "Part I"
heading: "Records, Statements, and Special Returns"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch61-schA-ptI"
sections_count: 1
---

# Part I — Records, Statements, and Special Returns

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 61 — Information and Returns › Subchapter A — Returns and Records

## Sections

- [§6001. Notice or regulations requiring records, statements, and special returns](/usc/26/6001.md)