Title 26
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Title 26
Title 26
INFORMATION AND RETURNS
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Title 26
28
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Notice or regulations requiring records, statements, and special returns
Signing of returns and other documents
Signing of corporation returns
Signing of partnership returns
Signature presumed authentic
Verification of returns
Time for filing returns and other documents
Time for filing income tax returns
Time for filing estate and gift tax returns
Extension of time for filing returns
Place for filing returns or other documents
Designation by individuals
Period covered by returns or other documents
Computations on returns or other documents
Confidentiality and disclosure of returns and return information
Publicity of information required from certain exempt organizations and certain trusts
Confidentiality of information arising under treaty obligations
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
Statistical publications and studies
Identifying numbers
Public inspection of written determinations
Disclosure of reportable transactions
Material advisors of reportable transactions must keep lists of advisees, etc.
Disclosure of nondeductibility of contributions
Treaty-based return positions
Disclosure related to quid pro quo contributions
Requirement for prisons located in United States to provide information for tax administration
Cross reference