CH. 61—INFORMATION AND RETURNS
753
Subchapter B—Miscellaneous Provisions
»,^. *' Bi ., ,,
Sec. Sec. See. Sec.
6101. 6102. 6103. 6104.
Sec. Sec. Sec. Sec.
'•).
Period covered by returns or other documents, Computations on returns or other documents. Publicity of returns and lists of taxpayers. Publicity of information required from certain exempt organizations and certain trusts. Sec. 6105. Compilation of relief from excess profits tax cases. 6106. 6107. 6108. 6109.
Publicity of unemployment tax returns. List of special taxpayers for public inspection. Publication of statistics of income. Cross references.
SEC. 6101. PERIOD COVERED BY RETURNS OR OTHER
DOCUMENTS.
When not otherwise provided for by this title, the Secretary or his delegate may by regulations prescribe the period for which, or the date as of which, any return, statement, or other document required by this title or by regulations, shall be made. SEC. 6102. COMPUTATIONS ON RETURNS OR OTHER DOCUMENTS. (a) AMOUNTS SHOWN ON INTERNAL R E V E N U E FORMS.—The Secretary or his delegate is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either— (1) the fractional part of a dollar shall be disregarded; or (2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of a dollar) shall be increased by $1. (b) ELECTION N O T
TO
USE
WHOLE
DOLLAR
AMOUNTS.—Any
person making a return, statement, or other document shall be allowed, under regulations prescribed by the Secretary or his delegate, to make such return, statement, or other document without regard to subsection (a). (c) INAPPLICABILITY TO COMPUTATION OF AMOUNT.—The provisions of subsections (a) and (b) shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount. SEC. 6103. PUBLICITY OF RETURNS AND LISTS OF TAXPAYERS. (a)
PUBLIC RECORD AND INSPECTION.—
(1) Returns made with respect to taxes imposed by chapters 1, 2, 3, and 6 upon which the tax has been determined by the Secretary or his delegate shall constitute public records; but, except as hereinafter provided in this section, they shall be open to inspection only upon order of the President and under rules and regulations prescribed by the Secretary or his delegate and approved by the President. (2) All returns made with respect to the taxes imposed by chapters 1, 2, 3, 5, 6, 11, 12, and 32, subchapters B, C, and D of § 6103(a)(2)
�
