26 U.S. Code § 6001 - Notice or regulations requiring records, statements, and special returns

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Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary deems sufficient to show whether or not such person is liable for tax under this title. The only records which an employer shall be required to keep under this section in connection with charged tips shall be charge receipts, records necessary to comply with section 6053 (c), and copies of statements furnished by employees under section 6053 (a).


(Aug. 16, 1954, ch. 736, 68A Stat. 731; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–600, title V, § 501(a),Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97–248, title III, § 314(d),Sept. 3, 1982, 96 Stat. 605.)

1982—Pub. L. 97–248inserted “, records necessary to comply with section 6053 (c),” after “charge receipts”.
1978—Pub. L. 95–600inserted provision at end relating to only records which an employer shall be required to keep in connection with charged tips.
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary” wherever appearing.
Effective Date of 1982 Amendment

Amendment by Pub. L. 97–248applicable to calendar years beginning after Dec. 31, 1982, see section 314(e) ofPub. L. 97–248, set out as a note under section 6053 of this title.
Effective Date of 1978 Amendment

Pub. L. 95–600, title V, § 501(c),Nov. 6, 1978, 92 Stat. 2878, provided that: “The amendments made by this section [amending this section and section 6041 of this title] shall apply to payments made after December 31, 1978.”

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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