Collapse to view only § 6031. Return of partnership income
- § 6031. Return of partnership income
- § 6032. Returns of banks with respect to common trust funds
- § 6033. Returns by exempt organizations
- § 6034. Returns by certain trusts
- § 6034A. Information to beneficiaries of estates and trusts
- § 6035. Basis information to persons acquiring property from decedent
- § 6036. Notice of qualification as executor or receiver
- § 6037. Return of S corporation
- § 6038. Information reporting with respect to certain foreign corporations and partnerships
- § 6038A. Information with respect to certain foreign-owned corporations
- § 6038B. Notice of certain transfers to foreign persons
- § 6038C. Information with respect to foreign corporations engaged in U.S. business
- § 6038D. Information with respect to foreign financial assets
- § 6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
- § 6039. Returns required in connection with certain options
- [§ 6039A. Repealed.
- [§ 6039B. Repealed.
- § 6039C. Returns with respect to foreign persons holding direct investments in United States real property interests
- § 6039D. Returns and records with respect to certain fringe benefit plans
- § 6039E. Information concerning resident status
- § 6039F. Notice of large gifts received from foreign persons
- § 6039G. Information on individuals losing United States citizenship
- § 6039H. Information with respect to Alaska Native Settlement Trusts and Native Corporations
- § 6039I. Returns and records with respect to employer-owned life insurance contracts
- § 6039J. Information reporting with respect to Commodity Credit Corporation transactions
- § 6040. Cross references
Every bank (as defined in section 581) maintaining a common trust fund shall make a return for each taxable year, stating specifically, with respect to such fund, the items of gross income and the deductions allowed by subtitle A, and shall include in the return the names and addresses of the participants who would be entitled to share in the taxable income if distributed and the amount of the proportionate share of each participant. The return shall be executed in the same manner as a return made by a corporation pursuant to the requirements of sections 6012 and 6062.
Every receiver, trustee in a case under title 11 of the United States Code, assignee for benefit of creditors, or other like fiduciary, and every executor (as defined in section 2203), shall give notice of his qualification as such to the Secretary in such manner and at such time as may be required by regulations of the Secretary. The Secretary may by regulation provide such exemptions from the requirements of this section as the Secretary deems proper.
Any foreign producer that elects to make an assignment described in section 5001(c), 5041(c), or 5051(a) shall provide such information, at such time and in such manner, as the Secretary may prescribe in order to make such assignment, including information about the controlled group structure of such foreign producer.