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Title 26

Displaying title 26, up to date as of 10/01/2026. Title 26 was last amended 9/30/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Tax Returns or Statements   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Tax Returns or Statements1.6011-1 – 1.6017-1
§ 1.6011-1General requirement of return, statement, or list.
§ 1.6011-2Returns, etc., of DISC's and former DISC's.
§ 1.6011-3Requirement of statement from payees of certain gambling winnings.
§ 1.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.
§ 1.6011-5Required use of magnetic media for corporate income tax returns.
§ 1.6011-6 [Reserved]
§ 1.6011-7Specified tax return preparers required to file individual income tax returns using magnetic media.
§ 1.6011-8Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
§ 1.6011-9Syndicated conservation easement listed transactions.
§ 1.6011-10Micro-captive listed transaction.
§ 1.6011-11Micro-captive transaction of interest.
§ 1.6011-15Charitable remainder annuity trust listed transaction.
§ 1.6011-18Certain partnership related-party basis adjustment transactions as transactions of interest.
§ 1.6012-1Individuals required to make returns of income.
§ 1.6012-2Corporations required to make returns of income.
§ 1.6012-3Returns by fiduciaries.
§ 1.6012-4Miscellaneous returns.
§ 1.6012-5Composite return in lieu of specified form.
§ 1.6012-6Returns by political organizations.
§ 1.6013-1Joint returns.
§ 1.6013-2Joint return after filing separate return.
§ 1.6013-3Treatment of joint return after death of either spouse.
§ 1.6013-4Applicable rules.
§ 1.6013-6Election to treat nonresident alien individual as resident of the United States.
§ 1.6013-7Joint return for year in which nonresident alien becomes resident of the United States.
§ 1.6014-1Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
§ 1.6014-2Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
§ 1.6015-0Table of contents.
§ 1.6015-1Relief from joint and several liability on a joint return.
§ 1.6015-2Relief from liability applicable to all qualifying joint filers.
§ 1.6015-3Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
§ 1.6015-4Equitable relief.
§ 1.6015-5Time and manner for requesting relief.
§ 1.6015-6Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
§ 1.6015-7Tax Court review.
§ 1.6015-8Applicable liabilities.
§ 1.6015-9Effective date.
§ 1.6016-1Declarations of estimated income tax by corporations.
§ 1.6016-2Contents of declaration of estimated tax.
§ 1.6016-3Amendment of declaration.
§ 1.6016-4Short taxable year.
§ 1.6017-1Self-employment tax returns.
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