Subchapter B Miscellaneous Provisions

Sections in Subchapter B

• § 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• § 6106 Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]
• § 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 Requirement for prisons located in United States to provide information for tax administration
• § 6117 Cross reference