---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch61"
level: "chapter"
label: "Chapter 61"
heading: "Information and Returns"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch61"
sections_count: 122
---

# Chapter 61 — Information and Returns

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration

## Contents

- [Subchapter A — Returns and Records](/usc/26/stF-ch61-schA.md)
- [Subchapter B — Miscellaneous Provisions](/usc/26/stF-ch61-schB.md)