26 U.S. Code § 4104 - Information reporting for persons claiming certain tax benefits
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(a) In general
The Secretary shall require any person claiming tax benefits—
(1) under the provisions of section  34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and
(b) Contents of return
Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits.
 So in original. Probably should be “sections”.