- PART I—RECORDS, STATEMENTS, AND SPECIAL RETURNS (§ 6001)
- PART II—TAX RETURNS OR STATEMENTS (§§ 6011 – 6021)
- PART III—INFORMATION RETURNS (§§ 6031 – 6060)
- PART IV—SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS (§§ 6061 – 6065)
- PART V—TIME FOR FILING RETURNS AND OTHER DOCUMENTS (§§ 6071 – 6076)
- PART VI—EXTENSION OF TIME FOR FILING RETURNS (§ 6081)
- PART VII—PLACE FOR FILING RETURNS OR OTHER DOCUMENTS (§ 6091)
- PART VIII—DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND (§ 6096)
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26 U.S. Code Subtitle F Chapter 61 Subchapter A - Returns and Records
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1966—Pub. L. 89–809, title III, § 302(b), Nov. 13, 1966, 80 Stat. 1588, added item VIII.