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).
(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.)
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.
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.
Pub. L. 95–600, title V, §501(c), Nov. 6, 1978, 92 Stat. 2878, 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."
| § 1.6001-1 | Records |
| § 1.6001-2 | Returns |
| § 20.6001-1 | Persons required to keep records and render statements |
| § 25.6001-1 | Records required to be kept |
| § 31.6001-1 | Records in general |
| § 31.6001-2 | Additional records under Federal Insurance Contributions Act |
| § 31.6001-3 | Additional records under Railroad Retirement Tax Act |
| § 31.6001-4 | Additional records under Federal Unemployment Tax Act |
| § 31.6001-5 | Additional records in connection with collection of income tax at source on wages |
| § 31.6001-6 | Notice by district director requiring returns, statements, or the keeping of records |
| § 41.6001-1 | Records |
| § 41.6001-2 | Proof of payment for State registration purposes |
| § 41.6001-3 | Proof of payment for entry into the United States |
| § 44.6001-1 | Record requirements |
| § 53.6001-1 | Notice or regulations requiring records, statements, and special returns |
| § 55.6001-1 | Notice or regulations requiring records, statements, and special returns |
| § 56.6001-1 | Notice or regulations requiring records, statements, and special returns |
| § 156.6001-1 | Notice or regulations requiring records, statements, and special returns |
| § 157.6001-1 | Records, statements, and special returns |
| § 301.6001-1 | Notice or regulations requiring records, statements, and special returns |
The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.
The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.