26 U.S.C. § 6001 — Notice or regulations requiring records, statements, and special returns
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 135 words · no verdicts yet
People liable for a tax, or responsible for collecting it, must keep the records, statements, returns, and other items required by the Secretary. The Secretary may require additional records or filings to determine tax liability, but employers’ charged-tip records are limited to specified items.
Every person who owes a tax imposed by this title, or must collect such a tax, must keep the records, provide the statements, make the returns, and follow the rules and regulations that the Secretary* prescribes from time to time. When the Secretary considers it necessary, the Secretary may, by notice served on a person or by regulation, require that person to make returns, provide statements, or keep records sufficient to show whether the person owes a tax under this title. For charged tips, an employer must keep only charge receipts, records needed to comply with section 6053(c), and copies of statements employees provide under section 6053(a).
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 credit: (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.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1978Amended · Pub. L. 95-600 · 92 Stat. 2878
- 1982Amended · Pub. L. 97-248 · 96 Stat. 605
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
all 0 arguments · sorted by: best
no arguments yet — make the first case