26 U.S. Code Part II - TAX RETURNS OR STATEMENTS

Subpart A. General requirement. B. Income tax returns. C. Estate and gift tax returns. D. Miscellaneous provisions.
Amendments

2010—Pub. L. 111–312, title III, § 301(a),Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amendment by Pub. L. 107–16, § 542(b)(5)(B), had never been enacted. See 2001 Amendment note below.
2001—Pub. L. 107–16, title V, § 542(b)(5)(B),June 7, 2001, 115 Stat. 84, substituted “Returns relating to transfers during life or at death” for “Estate and gift tax returns” in item for subpart C.

 

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