U.S. Code > Title 26 Internal Revenue Code > Subtitle F—Procedure and Administration (§§ 6001—7874) > CHAPTER 61—INFORMATION AND RETURNS (§§ 6001—6116) > Subchapter A—Returns and Records (§§ 6001—6096) > PART III—INFORMATION RETURNS (§§ 6031—6060) > Subpart D—Information Regarding Health Insurance Coverage (§§ 6055—6056)