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• United States Code
• TITLE 26 - INTERNAL REVENUE CODE
• SUBTITLE F - PROCEDURE AND ADMINISTRATION
• CHAPTER 61 - INFORMATION AND RETURNS
• SUBCHAPTER A - RETURNS AND RECORDS
• PART I - RECORDS, STATEMENTS, AND SPECIAL RETURNS

    Sec.                                                     
    6001.       Notice or regulations requiring records, statements,
                 and special returns.