Page:United States Statutes at Large Volume 68A.djvu/32

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INTERNAL REVENUE CODE OF 1954

CHAPTER 53. Machine Guns and Certain Other Firearms—Continued SUBCHAPTER C. Unlawful acts. Sec. 5851. Possessing firearms unlawfully transferred or made Sec. 5852. Removing or changing identification marks. _ Sec. 5853. Importing firearms illegally Sec. 5854. In case of failure to register and pay special tax . SUBCHAPTER D. Penalties and forfeitures. Sec. 5861. Penalties Sec. 5862. Forfeitures

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SUBTITLE F—PROCEDURE AND ADMINISTRATION CHAPTER 61. Information and Returns. SUBCHAPTER A. Returns and records. Part I. Records, statements, and special returns. Sec. 6001. Notice or regulations requiring records, statements, and special returns Part II. Tax returns or statements. Subpart A. General requirement. Sec. 6011. General requirement of return, statement, or list. .Subpart B. Income tax returns. Sec. 6012. Persons required to make returns of income. Sec. 6013. Joint returns of income tax by husband and wife Sec. 6014. Income tax return—tax not computed by taxpayer Sec. 6015. Declaration of estimated income tax by individuals Sec. 6016. Declarations of estimated income tax by corporations Sec. 6017. Self-employment tax returns Subpart C. Estate and gift tax returns. Sec. 6018. Estate tax returns Sec. 6019. Gift tax returns. . Subpart D. Miscellaneous provisions. Sec. 6020. Returns prepared for or executed by Secretary Sec. 6021. Listing by Secretary of taxable objects owned by n o n r e s i d e n t s of i n t e r n a l r e v e n u e districts. Part III. Information returns. Subpart A. Information concerning persons subject to special provisions. Sec. 6031. Return of partnership income Sec. 6032. Returns of banks with respect to common trust funds Sec. 6033.,Returns by exempt organizations Sec. 6034. Returns by trusts claiming charitable deductions under section 642(c) Sec. 6035. Returns of officers, directors, and shareholders of foreign personal holding companies Sec. 6036. Notice of qualification as executor or receiver . Sec. 6037. Cross references Subpart B. Information concerning transactions with other persons. Sec. 6041. Information at source Sec. 6042. Returns regarding corporate dividends, earnings, and profits Sec. 6043. Return regarding corporate dissolution or liquidation Sec. 6044. Returns regarding patronage dividends Sec. 6045. Returns of brokers Sec. 6046. Returns as to formation or reorganization of foreign corporations

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