Subchapter A—Returns and Records (§§ 6001—6096)
- PART I—RECORDS, STATEMENTS, AND SPECIAL RETURNS (§ 6001)
- PART II—TAX RETURNS OR STATEMENTS (§§ 6011—6021)
- PART III—INFORMATION RETURNS (§§ 6031—6060)
- PART IV—SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS (§§ 6061—6065)
- PART V—TIME FOR FILING RETURNS AND OTHER DOCUMENTS (§§ 6071—6076)
- PART VI—EXTENSION OF TIME FOR FILING RETURNS (§ 6081)
- PART VII—PLACE FOR FILING RETURNS OR OTHER DOCUMENTS (§ 6091)
- PART VIII—DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND (§ 6096)