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26 U.S.C. § 5369 — Inventories

submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 24 words · no verdicts yet

in plain englishAI-generated · not legal advice

Proprietors of covered premises must take and report inventories as the Secretary’s regulations require.

Each proprietor of premises subject to the provisions of this subchapter shall take and report that inventories as the Secretary may by regulations prescribe.

the actual law source: uscode.house.gov ↗public domain

Each proprietor of premises subject to the provisions of this subchapter shall take and report such inventories as the Secretary may by regulations prescribe.

Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

history & why it existsrecord from the source credit
  • 1958Enacted · Pub. L. 85-859 · 72 Stat. 1381
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834

A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.

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