§ 301.6038-1 — -1 Information Returns Required Of U.s. Persons With Respect To Certain Foreign Corporations

Authorizing Statute

• Confidentiality and disclosure of returns and return information

  26 U.S.C. § 6103
• Restrictions applicable to deficiencies; petition to Tax Court

  26 U.S.C. § 6213
• Signing of returns and other documents

  26 U.S.C. § 6061
• Material advisors of reportable transactions must keep lists of advisees, etc.

  26 U.S.C. § 6112
• Assessment, collection, and payment

  26 U.S.C. § 6232
• Period of limitations on making adjustments

  26 U.S.C. § 6235
• Validity and priority against certain persons

  26 U.S.C. § 6323
• Definitions

  26 U.S.C. § 7701
• Publicity of information required from certain exempt organizations and certain trusts

  26 U.S.C. § 6104
• Partner’s return must be consistent with partnership return

  26 U.S.C. § 6222
• Alternative to payment of imputed underpayment by partnership

  26 U.S.C. § 6226
• Notice of qualification as executor or receiver

  26 U.S.C. § 6036
• Returns relating to persons receiving contracts from Federal executive agencies

  26 U.S.C. § 6050M
• Partners bound by actions of partnership

  26 U.S.C. § 6223
• Abatements

  26 U.S.C. § 6404
• Commissioner of Internal Revenue; other officials

  26 U.S.C. § 7803
• Extension of time for filing returns

  26 U.S.C. § 6081
• Treaty-based return positions

  26 U.S.C. § 6114
• Failure to maintain lists of advisees with respect to reportable transactions

  26 U.S.C. § 6708
• Timely mailing treated as timely filing and paying

  26 U.S.C. § 7502
• Interest and penalties

  26 U.S.C. § 6233
• Certified professional employer organizations

  26 U.S.C. § 7705
• Accelerated cost recovery system

  26 U.S.C. § 168
• General requirement of return, statement, or list

  26 U.S.C. § 6011
• Disclosure of reportable transactions

  26 U.S.C. § 6111
• Rules and regulations

  26 U.S.C. § 7805
• Persons required to make returns of income

  26 U.S.C. § 6012
• Return of S corporation

  26 U.S.C. § 6037
• Reimbursement to State and local law enforcement agencies

  26 U.S.C. § 7624
• Determination at partnership level

  26 U.S.C. § 6221
• Partnership adjustment by Secretary

  26 U.S.C. § 6225
• Authority to release levy and return property

  26 U.S.C. § 6343
• Disclosure or use of information by preparers of returns

  26 U.S.C. § 7216
• Departmental regulations

  5 U.S.C. § 301
• Tax imposed

  26 U.S.C. § 1
• Public information; agency rules, opinions, orders, records, and proceedings

  5 U.S.C. § 552
• Notice of proceedings and adjustment

  26 U.S.C. § 6231
• Payment of tax by commercially acceptable means

  26 U.S.C. § 6311
• Sale of seized property

  26 U.S.C. § 6335
• Procedural requirements

  26 U.S.C. § 6751
• Low-income housing credit

  26 U.S.C. § 42
• Time for performing certain acts postponed by reason of service in combat zone or contingency operation

  26 U.S.C. § 7508
• Special rules

  26 U.S.C. § 1474
• Returns by exempt organizations

  26 U.S.C. § 6033
• Definitions and special rules

  26 U.S.C. § 6241
• Administrative appeal of liens

  26 U.S.C. § 6326
• Expenses of detection of underpayments and fraud, etc.

  26 U.S.C. § 7623
• Information concerning resident status

  26 U.S.C. § 6039E
• Identifying numbers

  26 U.S.C. § 6109
• Administrative adjustment request by partnership

  26 U.S.C. § 6227
• Authority to make credits or refunds

  26 U.S.C. § 6402
• Judicial review of partnership adjustment

  26 U.S.C. § 6234
• Failure to file notice of redetermination of foreign tax

  26 U.S.C. § 6689
• Treatment of transactions in which Federal financial assistance provided

  26 U.S.C. § 597
• Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387]

  26 U.S.C. § 463
• Income from discharge of indebtedness

  26 U.S.C. § 108