Subchapter B—Miscellaneous Provisions (§§ 6101—6116)
- § 6101. Period covered by returns or other documents
- § 6102. Computations on returns or other documents
- § 6103. Confidentiality and disclosure of returns and return information
- § 6104. Publicity of information required from certain exempt organizations and certain trusts
- § 6105. Confidentiality of information arising under treaty obligations
- [§ 6106. Repealed.]
- § 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- § 6108. Statistical publications and studies
- § 6109. Identifying numbers
- § 6110. Public inspection of written determinations
- § 6111. Disclosure of reportable transactions
- § 6112. Material advisors of reportable transactions must keep lists of advisees, etc.
- § 6113. Disclosure of nondeductibility of contributions
- § 6114. Treaty-based return positions
- § 6115. Disclosure related to quid pro quo contributions
- § 6116. Cross reference