---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch61/schA/ptIII"
level: "part"
label: "Part III"
heading: "Information Returns"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch61-schA-ptIII"
sections_count: 78
---

# Part III — Information Returns

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

## Contents

- [Subpart A — Information Concerning Persons Subject to Special Provisions](/usc/26/stF-ch61-schA-ptIII-sptA.md)
- [Subpart B — Information Concerning Transactions With Other Persons](/usc/26/stF-ch61-schA-ptIII-sptB.md)
- [Subpart C — Information Regarding Wages Paid Employees](/usc/26/stF-ch61-schA-ptIII-sptC.md)
- [Subpart D — Information Regarding Health Insurance Coverage](/usc/26/stF-ch61-schA-ptIII-sptD.md)
- [Subpart E — Registration of and Information Concerning Pension, Etc., Plans](/usc/26/stF-ch61-schA-ptIII-sptE.md)
- [Subpart F — Information Concerning Tax Return Preparers](/usc/26/stF-ch61-schA-ptIII-sptF.md)