Returns and Records

Returns and Records

In Legislation

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

The current, permanent, in-force federal laws regulating returns and records are compiled in the United States Code under Title 26, Subtitle F, Chapter 61, Subchapter A. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including returns and records) 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 returns and records) by chapter and subchapter.