---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch61/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Returns and Records"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch61-schA"
sections_count: 105
---

# Subchapter A — Returns and Records

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

## Contents

- [Part I — Records, Statements, and Special Returns](/usc/26/stF-ch61-schA-ptI.md)
- [Part II — Tax Returns or Statements](/usc/26/stF-ch61-schA-ptII.md)
- [Part III — Information Returns](/usc/26/stF-ch61-schA-ptIII.md)
- [Part IV — Signing and Verifying of Returns and Other Documents](/usc/26/stF-ch61-schA-ptIV.md)
- [Part V — Time for Filing Returns and Other Documents](/usc/26/stF-ch61-schA-ptV.md)
- [Part VI — Extension of Time for Filing Returns](/usc/26/stF-ch61-schA-ptVI.md)
- [Part VII — Place for Filing Returns or Other Documents](/usc/26/stF-ch61-schA-ptVII.md)
- [Part VIII — Designation of Income Tax Payments to Presidential Election Campaign Fund](/usc/26/stF-ch61-schA-ptVIII.md)