Records, Statements, and Special Returns

Records, Statements, and Special Returns

In Legislation

Records, Statements, and Special Returns in the U.S. Code: Title 26, Subtitle F, Chapter 61, Subchapter A, Part I

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