Information Returns

Finding the law: Information Returns in the U.S. Code

A collection of general and permanent laws relating to information returns, passed by the United States Congress, are organized by subject matter arrangements in the United States Code (U.S.C.; this label examines information returns topics), to make them easy to use (usually, organized by legal areas into Titles, Chapters and Sections). The platform provides introductory material to the U.S. Code, and cross references to case law. View the U.S. Code’s table of contents here.

Information Returns

In Legislation

Information Returns in the U.S. Code: Title 26, Subtitle F, Chapter 61, Subchapter A, Part III

The current, permanent, in-force federal laws regulating information returns are compiled in the United States Code under Title 26, Subtitle F, Chapter 61, Subchapter A, Part III. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including information returns) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Information Returns of the US Code, including information returns) by chapter and subchapter.