26 CFR 53.6001-1 - Notice or regulations requiring records, statements, and special returns.

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§ 53.6001-1 Notice or regulations requiring records, statements, and special returns.
(a) In general. Any person subject to tax under Chapter 42, Subtitle D, of the Code shall keep such complete and detailed records as are sufficient to enable the district director to determine accurately the amount of liability under Chapter 42.
(b) Notice by district director requiring returns, statements, or the keeping of records. The district director may require any person, by notice served upon him, to make such returns, render such statements, or keep such specific records as will enable the district director to determine whether or not such person is liable for tax under Chapter 42.
(c) Retention of records. The records required by this section shall be kept at all times available for inspection by authorized internal revenue officers or employees, and shall be retained so long as the contents thereof may become material in the administration of any internal revenue law.

Title 26 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2013-09-26; vol. 78 # 187 - Thursday, September 26, 2013
    1. 78 FR 59228 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final and temporary regulations; correction
      This correction is effective on September 26, 2013 and applicable beginning August 15, 2013.
      26 CFR Part 53

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United States Code

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 53 after this date.

  • 2013-09-26; vol. 78 # 187 - Thursday, September 26, 2013
    1. 78 FR 59228 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final and temporary regulations; correction
      This correction is effective on September 26, 2013 and applicable beginning August 15, 2013.
      26 CFR Part 53