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Subpart A—Information Concerning Persons Subject to Special Provisions

  • § 6031. Return of partnership income
  • § 6032. Returns of banks with respect to common trust funds
  • § 6033. Returns by exempt organizations
  • § 6034. Returns by certain trusts
  • § 6034A. Information to beneficiaries of estates and trusts
  • [§ 6035. Repealed.]
  • § 6036. Notice of qualification as executor or receiver
  • § 6037. Return of S corporation
  • § 6038. Information reporting with respect to certain foreign corporations and partnerships
  • § 6038A. Information with respect to certain foreign-owned corporations
  • § 6038B. Notice of certain transfers to foreign persons
  • § 6038C. Information with respect to foreign corporations engaged in U.S. business
  • § 6039. Returns required in connection with certain options
  • [§ 6039A. Repealed.]
  • [§ 6039B. Repealed.]
  • § 6039C. Returns with respect to foreign persons holding direct investments in United States real property interests
  • § 6039D. Returns and records with respect to certain fringe benefit plans
  • § 6039E. Information concerning resident status
  • § 6039F. Notice of large gifts received from foreign persons
  • § 6039G. Information on individuals losing United States citizenship
  • § 6039H. Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations
  • § 6039I. Returns and records with respect to employer-owned life insurance contracts
  • § 6040. Cross references

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