Internal Revenue Code:Sec. 6001. Notice or regulations requiring records, statements, and special returns

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter A - Returns and Records
         PART I - RECORDS, STATEMENTS, AND SPECIAL RETURNS
       

Statute

    Sec. 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).
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 731; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-600,
    title V, Sec. 501(a), Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97-248,
    title III, Sec. 314(d), Sept. 3, 1982, 96 Stat. 605.)
 

Miscellaneous

                                 AMENDMENTS
      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.
                      EFFECTIVE DATE OF 1982 AMENDMENT
      Amendment by Pub. L. 97-248 applicable to calendar years
    beginning after Dec. 31, 1982, see section 314(e) of Pub. L.
    97-248, set out as a note under section 6053 of this title.
                      EFFECTIVE DATE OF 1978 AMENDMENT
      Section 501(c) of Pub. L. 95-600 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.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 874, 911, 4403, 6033 of
    this title.