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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle F  » Chapter 61  » Subchapter A  » I.R.C. 6001

I.R.C. 6001
Notice or regulations requiring records, statements, and special returns

Current through December 21, 2022 (Pub. L. 117-262)


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I.R.C. § 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).

(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.)


Section Information

Editorial Notes

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.

Statutory Notes and Related Subsidiaries

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

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."


Regulations for I.R.C. 6001 (Return to Top)

§ 1.6001-1Records
§ 1.6001-2Returns
§ 20.6001-1Persons required to keep records and render statements
§ 25.6001-1Records required to be kept
§ 31.6001-1Records in general
§ 31.6001-2Additional records under Federal Insurance Contributions Act
§ 31.6001-3Additional records under Railroad Retirement Tax Act
§ 31.6001-4Additional records under Federal Unemployment Tax Act
§ 31.6001-5Additional records in connection with collection of income tax at source on wages
§ 31.6001-6Notice by district director requiring returns, statements, or the keeping of records
§ 41.6001-1Records
§ 41.6001-2Proof of payment for State registration purposes
§ 41.6001-3Proof of payment for entry into the United States
§ 44.6001-1Record requirements
§ 53.6001-1Notice or regulations requiring records, statements, and special returns
§ 55.6001-1Notice or regulations requiring records, statements, and special returns
§ 56.6001-1Notice or regulations requiring records, statements, and special returns
§ 156.6001-1Notice or regulations requiring records, statements, and special returns
§ 157.6001-1Records, statements, and special returns
§ 301.6001-1Notice 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.

 

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