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Home / Title 26 / Subtitle F Procedure and Administration / Chapter 61 INFORMATION AND RETURNS / Subchapter A Returns and Records / Part II TAX RETURNS OR STATEMENTS

Public Law 119-73 (01/23/2026)

Part II TAX Returns or Statements

Browse 4 subparts and 0 sections in Part II TAX Returns or Statements of Title 26.

Browse subparts

Subpart A General Requirement
Subpart B Income Tax Returns
Subpart C Estate and Gift Tax Returns
Subpart D Miscellaneous Provisions

Previous part Part I RECORDS, STATEMENTS, AND SPECIAL RETURNS Next part Part III INFORMATION RETURNS

Legal citation 26 U.S.C. Part II TAX Returns or Statements

Web citation

US Code, Part II TAX Returns or Statements, Title 26, https://uscode.ecfr.io/title/26/subtitle/f/chapter/61/subchapter/a/part/ii. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/f/chapter/61/subchapter/a/part/ii