Subpart A — Information Concerning Persons Subject to Special Provisions
- §6031 Return of partnership income
- §6032 Returns of banks with respect to common trust funds
- §6033 Returns by exempt organizations
- §6034 Returns by certain trusts
- §6034A Information to beneficiaries of estates and trusts
- §6035 Basis information to persons acquiring property from decedent
- §6036 Notice of qualification as executor or receiver
- §6037 Return of S corporation
- §6038 Information reporting with respect to certain foreign corporations and partnerships
- §6038A Information with respect to certain foreign-owned corporations
- §6038B Notice of certain transfers to foreign persons
- §6038C Information with respect to foreign corporations engaged in U.S. business
- §6038D Information with respect to foreign financial assets
- §6038E Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
- §6039 Returns required in connection with certain options
- §6039A Repealed.
- §6039B Repealed.
- §6039C Returns with respect to foreign persons holding direct investments in United States real property interests
- §6039D Returns and records with respect to certain fringe benefit plans
- §6039E Information concerning resident status
- §6039F Notice of large gifts received from foreign persons
- §6039G Information on individuals losing United States citizenship
- §6039H Information with respect to Alaska Native Settlement Trusts and Native Corporations
- §6039I Returns and records with respect to employer-owned life insurance contracts
- §6039J Information reporting with respect to Commodity Credit Corporation transactions
- §6039K Returns with respect to qualified opportunity funds and qualified rural opportunity funds
- §6039L Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
- §6040 Cross references