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Title 26

Displaying title 26, up to date as of 8/07/2026. Title 26 was last amended 8/03/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter F —Procedure and Administration
  4. Part 301 —Procedure and Administration
  5. Information and Returns
  6. Records, Statements, and Special Returns   View Full Text
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eCFR Content

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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter FProcedure and Administration300 – 499
Part 301Procedure and Administration301.269B-1 – 301.9100-22
Information and Returns301.269B-1 – 301.6114-1
Records, Statements, and Special Returns301.269B-1 – 301.6114-1
§ 301.269B-1Stapled foreign corporations.
§ 301.1474-1Required use of electronic form for financial institutions filing Form 1042, Form 1042-S, or Form 8966.
§ 301.6001-1Notice or regulations requiring records, statements, and special returns.
§ 301.6011-1General requirement of return, statement or list.
§ 301.6011-2Required use of electronic form.
§ 301.6011-3Required use of electronic form for partnership returns.
§ 301.6011-5Required use of electronic form for corporate income tax returns.
§ 301.6011-6 Statement of series and series organizations [Reserved]
§ 301.6011-7Specified tax return preparers required to file individual income tax returns using magnetic media.
§ 301.6011-10Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form.
§ 301.6011-11Required use of electronic form for certain returns for tax-advantaged bonds.
§ 301.6011-12Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code.
§ 301.6011-13Required use of electronic form for split-interest trust returns.
§ 301.6011-14Required use of electronic form or other machine-readable form for material advisor disclosure statements.
§ 301.6011-15Required use of electronic form for withholding tax returns.
§ 301.6011(g)-1Disclosure by taxable party to the tax-exempt entity.
§ 301.6012-1Persons required to make returns of income.
§ 301.6012-2Required use of electronic form for income tax returns of certain political organizations.
§ 301.6013-1Joint returns of income tax by husband and wife.
§ 301.6014-1Income tax return—tax not computed by taxpayer.
§ 301.6015-1Declaration of estimated income tax by individuals.
§ 301.6016-1Declarations of estimated income tax by corporations.
§ 301.6017-1Self-employment tax returns.
§ 301.6018-1Estate tax returns.
§ 301.6019-1Gift tax returns.
§ 301.6020-1Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
§ 301.6021-1Listing by district directors of taxable objects owned by nonresidents of internal revenue districts.
§ 301.6031(a)-1Return of partnership income.
§ 301.6032-1Returns of banks with respect to common trust funds.
§ 301.6033-1Returns by exempt organizations.
§ 301.6033-4Required filing in electronic form for returns by organizations required to file returns under section 6033.
§ 301.6033-5Disclosure by tax-exempt entities that are parties to certain reportable transactions.
§ 301.6034-1Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
§ 301.6036-1Notice required of executor or of receiver or other like fiduciary.
§ 301.6037-1Return of electing small business corporation.
§ 301.6037-2Required use of electronic form for returns of electing small business corporation.
§ 301.6038-1Information returns required of U.S. persons with respect to certain foreign corporations.
§ 301.6039-1Information returns and statements required in connection with certain options.
§ 301.6039E-1Information reporting by passport applicants.
§ 301.6041-1Returns of information regarding certain payments.
§ 301.6042-1Returns of information regarding payments of dividends and corporate earnings and profits.
§ 301.6043-1Returns regarding liquidation, dissolution, termination, or contraction.
§ 301.6044-1Returns of information regarding payments of patronage dividends.
§ 301.6046-1Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
§ 301.6047-1Information relating to certain trusts and annuity and bond purchase plans.
§ 301.6049-1Returns regarding payments of interest.
§ 301.6050A-1Information returns regarding services performed by certain crewmen on fishing boats.
§ 301.6050M-1Information returns relating to persons receiving contracts from certain Federal executive agencies.
§ 301.6051-1Receipts for employees.
§ 301.6052-1Information returns and statements regarding payment of wages in the form of group-term life insurance.
§ 301.6056-1Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.
§ 301.6056-2Electronic furnishing of statements.
§ 301.6057-1Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
§ 301.6057-2Employee retirement benefit plans; notification of change in plan status.
§ 301.6057-3Required use of electronic form for filing requirements relating to deferred vested retirement benefit.
§ 301.6058-1Information required in connection with certain plans of deferred compensation.
§ 301.6058-2Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation.
§ 301.6059-1Periodic report of actuary.
§ 301.6059-2Required use of electronic form for filing requirements relating to periodic report of actuary.
§ 301.6061-1Signing of returns and other documents.
§ 301.6062-1Signing of corporation returns.
§ 301.6063-1Signing of partnership returns.
§ 301.6064-1Signature presumed authentic.
§ 301.6065-1Verification of returns.
§ 301.6071-1Time for filing returns and other documents.
§ 301.6072-1Time for filing income tax returns.
§ 301.6073-1Time for filing declarations of estimated income tax by individuals.
§ 301.6074-1Time for filing declarations of estimated income tax by corporations.
§ 301.6075-1Time for filing estate and gift tax returns.
§ 301.6081-1Extension of time for filing returns.
§ 301.6081-2Automatic extension of time for filing an information return with respect to certain foreign trusts.
§ 301.6091-1Place for filing returns and other documents.
§ 301.6096-1Designation by individuals for taxable years beginning after December 31, 1972.
§ 301.6101-1Period covered by returns or other documents.
§ 301.6102-1Computations on returns or other documents.
§ 301.6103(a)-1Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and return information (including taxpayer return information) disclosed to such officers and employees by the Internal Revenue Service before January 1, 1977, for a purpose not involving tax administration.
§ 301.6103(a)-2Disclosures after December 31, 1976, by attorneys of the Department of Justice and officers and employees of the Office of the Chief Counsel for the Internal Revenue Service of returns and return information (including taxpayer return information) disclosed to such attorneys, officers, and employees by the Service before January 1, 1977, for a purpose involving tax administration.
§ 301.6103(c)-1Disclosure of returns and return information to designee of taxpayer.
§ 301.6103(h)(2)-1Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice for use in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax administration.
§ 301.6103(h)(4)-1Disclosure of returns and return information in whistleblower administrative proceedings.
§ 301.6103(i)-1Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice or another Federal agency for use in Federal grand jury proceeding, or preparation for proceeding or investigation, involving enforcement of Federal criminal statute not involving tax administration.
§ 301.6103(j)(1)-1Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities.
§ 301.6103(j)(5)-1Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture.
§ 301.6103(k)(6)-1Disclosure of return information by certain officers and employees for investigative purposes.
§ 301.6103(k)(9)-1Disclosure of returns and return information relating to payment of tax by credit card and debit card.
§ 301.6103(l)-1Disclosure of returns and return information for purposes other than tax administration.
§ 301.6103(l)(2)-1Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies.
§ 301.6103(l)(2)-2Disclosure of returns and return information to Department of Labor for purposes of research and studies.
§ 301.6103(l)(2)-3Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.
§ 301.6103(l)(14)-1Disclosure of return information to United States Customs Service.
§ 301.6103(l)(21)-1Disclosure of return information to the Department of Health and Human Services to carry out eligibility requirements for health insurance affordability programs.
§ 301.6103(m)-1Disclosure of taxpayer identity information.
§ 301.6103(n)-1Disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes.
§ 301.6103(n)-2Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers.
§ 301.6103(p)(2)(B)-1Disclosure of returns and return information by other agencies.
§ 301.6103(p)(4)-1Procedures relating to safeguards for returns or return information.
§ 301.6103(p)(7)-1Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information.
§ 301.6104(a)-1Public inspection of material relating to tax-exempt organizations.
§ 301.6104(a)-2Public inspection of material relating to pension and other plans.
§ 301.6104(a)-3Public inspection of Internal Revenue Service letters and documents relating to pension and other plans.
§ 301.6104(a)-4Requirement for 26 or more plan participants.
§ 301.6104(a)-5Withholding of certain information from public inspection.
§ 301.6104(a)-6Procedural rules for inspection.
§ 301.6104(b)-1Publicity of information on certain information returns.
§ 301.6104(c)-1Disclosure of certain information to State officials.
§ 301.6104(d)-0Table of contents.
§ 301.6104(d)-1Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations.
§ 301.6104(d)-2Making applications and returns widely available.
§ 301.6104(d)-3Tax-exempt organization subject to harassment campaign.
§ 301.6105-1Compilation of relief from excess profits tax cases.
§ 301.6106-1Publicity of unemployment tax returns.
§ 301.6108-1Publication of statistics of income.
§ 301.6109-1Identifying numbers.
§ 301.6109-2Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977.
§ 301.6109-3IRS adoption taxpayer identification numbers.
§ 301.6109-4IRS truncated taxpayer identification numbers.
§ 301.6110-1Public inspection of written determinations and background file documents.
§ 301.6110-2Meaning of terms.
§ 301.6110-3Deletion of certain information in written determinations open to public inspection.
§ 301.6110-4Communications from third parties.
§ 301.6110-5Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure.
§ 301.6110-6Written determinations issued in response to requests submitted before November 1, 1976.
§ 301.6110-7Miscellaneous provisions.
§ 301.6111-1TQuestions and answers relating to tax shelter registration.
§ 301.6111-2Confidential corporate tax shelters.
§ 301.6111-3Disclosure of reportable transactions.
§ 301.6112-1Material advisors of reportable transactions must keep lists of advisees, etc.
§ 301.6114-1Treaty-based return positions.
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