Public Law 119-88 (05/04/2026)
Subchapter B Miscellaneous Provisions
Browse 0 units and 17 sections in Subchapter B Miscellaneous Provisions of Title 26.
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Repealed.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