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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle F  » Chapter 61  » Subchapter A  » I.R.C. 6021

I.R.C. 6021
Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts

Current through February 18, 2024 (Pub. L. 118-39)


§ 6020 « Browse » § 6031

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I.R.C. § 6021.  Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts

Whenever there are in any internal revenue district any articles subject to tax, which are not owned or possessed by or under the care or control of any person within such district, and of which no list has been transmitted to the Secretary, as required by law or by regulations prescribed pursuant to law, the Secretary shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Secretary, shall be sufficient lists of such articles for all purposes.

(Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


Section Information

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.


Regulations for I.R.C. 6021 (Return to Top)

§ 301.6021-1Listing by district directors of taxable objects owned by nonresidents of internal revenue districts

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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