26 USC Chapter 61, Subchapter B - Miscellaneous Provisions

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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Sec. 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. Publicity of unemployment tax returns. ^[1] Section repealed by Pub. L. 94–455without corresponding amendment of subchapter analysis. 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list. 6108. Publication of statistics of income. ^[2] Section catchline amended by Pub. L. 94–455without corresponding amendment of subchapter analysis. 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. Cross reference.

Amendments

2007—Pub. L. 110–28, title VIII, § 8246(a)(2)(C)(ii),May 25, 2007, 121 Stat. 201, substituted “Tax return preparer” for “Income tax return preparer” in item 6107.

2004—Pub. L. 108–357, title VIII, § 815(b)(1), (4),Oct. 22, 2004, 118 Stat. 1582, 1583, substituted “Disclosure of reportable transactions” for “Registration of tax shelters” in item 6111 and “Material advisors of reportable transactions must keep lists of advisees, etc.” for “Organizers and sellers of potentially abusive tax shelters must keep lists of investors” in item 6112.

2000—Pub. L. 106–554, § 1(a)(7) [title III, § 304(b)(2)], Dec. 21, 2000, 114 Stat. 2763, 2763A–634, added item 6105.

1993—Pub. L. 103–66, title XIII, § 13173(c)(1),Aug. 10, 1993, 107 Stat. 456, added item 6115 and redesignated former item 6115 as 6116.

1988—Pub. L. 100–647, title I, § 1012(aa)(5)(C)(i),Nov. 10, 1988, 102 Stat. 3533, added item 6114 and redesignated former item 6114 as 6115.

1987—Pub. L. 100–203, title X, § 10701(c)(1),Dec. 22, 1987, 101 Stat. 1330–459, added item 6113 and redesignated former item 6113 as 6114.

1984—Pub. L. 98–369, div. A, title I, §§ 141(c)(1), 142 (c)(1),July 18, 1984, 98 Stat. 680, 682, added items 6111 and 6112 and redesignated former item 6111 as 6113.

1976—Pub. L. 94–455, title XII, §§ 1201(c), 1202 (a)(2), 1203(i)(2), title XIX, § 1906(b)(1), (2),Oct. 4, 1976, 90 Stat. 1667, 1685, 1694, 1833, substituted in item 6103 “Confidentiality and disclosure of returns and return information” for “Publicity of returns and disclosure of information as to persons filing income tax returns”, struck out item 6105 “Compilation of relief from excess profits tax cases”, added items 6107 and 6110, redesignated former item 6110 as 6111, and as so redesignated substituted “reference” for “references”.

1968—Pub. L. 90–618, title II, § 203(b),Oct. 22, 1968, 82 Stat. 1235, struck out item 6107 “List of special taxpayers for public inspection”.

1966—Pub. L. 89–713, § 4(b),Nov. 2, 1966, 80 Stat. 1109, substituted “disclosure of information as to persons filing income tax returns” for “lists of taxpayers” in item 6103.

1961—Pub. L. 87–397, § 1(c)(1),Oct. 5, 1961, 75 Stat. 829, added item 6109 and redesignated former item 6109 as 6110.

Footnotes
[1] Section repealed by Pub. L. 94–455without corresponding amendment of subchapter analysis.

[2] Section catchline amended by Pub. L. 94–455without corresponding amendment of subchapter analysis.

The table below lists the classification updates, since Jan. 7, 2011, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Friday, April 6, 2012

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

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The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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General Reference

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large
§ 6101	prec	2011	112-41 [Sec.] 502(b)	125 Stat. 460
§ 6116	new	2011	112-41 [Sec.] 502(a) "6116"	125 Stat. 460
§ 6116	tr to 26/6117	2011	112-41 [Sec.] 502(a)	125 Stat. 460
§ 6117	tr fr 26/6116	2011	112-41 [Sec.] 502(a)	125 Stat. 460

26 USC Chapter 61, Subchapter B - Miscellaneous Provisions

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