Cross references

# (1)

For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901(g), and 6903.

# (2)

For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.

# (3)

For the notice required of taxpayers for redetermination of taxes claimed as credits, see sections 905(c) and 2016.

# (4)

For exemption certificates required to be furnished to employers by employees, see section 3402(f)(2), (3), (4), and (5).

# (5)

For receipts, constituting information returns, required to be furnished to employees, see section 6051.

[(6) Repealed. Pub. L. 89–44, title III, §305(b), June 21, 1965, 79 Stat. 148]

(7) For information required with respect to the redemption of stamps, see section 6805.

(8) For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.

(9) For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.