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).

Source

(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.)
Amendments

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.”

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

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26 CFR - Internal Revenue

26 CFR Part 1 - INCOME TAXES

26 CFR Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

26 CFR Part 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES

26 CFR Part 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES

26 CFR Part 156 - EXCISE TAX ON GREENMAIL

26 CFR Part 157 - EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

27 CFR - Alcohol, Tobacco Products and Firearms

27 CFR Part 19 - DISTILLED SPIRITS PLANTS

27 CFR Part 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS

27 CFR Part 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

27 CFR Part 53 - MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION

 

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