26 U.S. Code § 6001 - Notice or regulations requiring records, statements, and special returns
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).
1982—Pub. L. 97–248 inserted “, records necessary to comply with section 6053(c),” after “charge receipts”.
1978—Pub. L. 95–600 inserted provision at end relating to only records which an employer shall be required to keep in connection with charged tips.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Automatic Data Processing Systems : 2012-03-09
- Expenditure Responsibility : 2003-06-13
- Foundations : 2003-06-13
- Automatic Data Processing Systems : 2003-06-13
- Notice or Regulations Requiring Records, Statements, and Special Returns Sufficient v. Insufficient Records See 7602.00-00 : 2002-07-19
- Amended or Supplemental Claims : 2002-03-01
- Required Records Doctrine : 2002-03-01
LII has no control over and does not endorse any external Internet site that contains links to or references LII.