---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch61/schA/ptII"
level: "part"
label: "Part II"
heading: "Tax Returns or Statements"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch61-schA-ptII"
sections_count: 12
---

# Part II — Tax Returns or Statements

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

## Contents

- [Subpart A — General Requirement](/usc/26/stF-ch61-schA-ptII-sptA.md)
- [Subpart B — Income Tax Returns](/usc/26/stF-ch61-schA-ptII-sptB.md)
- [Subpart C — Estate and Gift Tax Returns](/usc/26/stF-ch61-schA-ptII-sptC.md)
- [Subpart D — Miscellaneous Provisions](/usc/26/stF-ch61-schA-ptII-sptD.md)