26 U.S.C. § 5415 — Records and returns
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 102 words · no verdicts yet
Brewers must keep prescribed revenue records and preserve them for the required period. Brewers must also file accurate returns in the required form and on the required schedule.
(a) Records Every brewer* shall keep records, in that form and containing that information as the Secretary* shall prescribe by regulations as necessary for protection of the revenue. These records shall be preserved by the person required to keep that records for that period as the Secretary shall by regulations prescribe, and shall be available during business hours for examination and taking of abstracts therefrom by any internal revenue officer. (b) Returns Every brewer shall make true and accurate returns of his operations and transactions in the form, at the times, and for that periods as the Secretary shall by regulation prescribe.
Every brewer* shall keep records, in such form and containing such information as the Secretary* shall prescribe by regulations as necessary for protection of the revenue. These records shall be preserved by the person required to keep such records for such period as the Secretary shall by regulations prescribe, and shall be available during business hours for examination and taking of abstracts therefrom by any internal revenue officer.
Every brewer shall make true and accurate returns of his operations and transactions in the form, at the times, and for such periods as the Secretary shall by regulation prescribe.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1390
- 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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