26 U.S.C.
United States Code, 2011 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
Table Of Contents
From the U.S. Government Printing Office, www.gpo.gov

Part
I.
Records, statements, and special returns.
II.
Tax returns or statements.
III.
Information returns.
IV.
Signing and verifying of returns and other documents.
V.
Time for filing returns and other documents.
VI.
Extension of time for filing returns.
VII.
Place for filing returns or other documents.
VIII.
Designation of income tax payments to Presidential Election Campaign Fund.