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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 61 — Information and Returns
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Subchapter A — Returns and Records
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Part II — Tax Returns or Statements
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Subpart D — Miscellaneous Provisions
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Subpt. C
Estate and Gift Tax Returns
Subpart D — Miscellaneous Provisions
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§6020
Returns prepared for or executed by Secretary
§6021
Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
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Subpt. C
Estate and Gift Tax Returns
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