26 USC 6012
§ 6012 - Persons required to make returns of income
- § 6012 - Persons required to make returns of income
- CHAPTER 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2002 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1978 Amendment; Election of Prior Law
- Effective Date of 1977 Amendment
- Effective Date of 1976 Amendment
- Effective and Termination Dates of 1975 Amendments
- Effective Date of 1974 Amendments
- Effective Date of 1971 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1958 Amendment
- Return-Free Tax System
- No Return Required of Individual Whose Only Gross Income Is Grant of $1,000 From State
- Exemption From Filing Requirement for Prior Years Where Income of Political Party was $100 or Less