§ 5415. Records and returns
184 words·~1 min read·
/usc/title-26/section-5415A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Records Every brewer shall keep records, in such form and containing such information as the Secretary shall prescribe by regulations as necessary for protection of the revenue. These records shall be preserved by the person required to keep such records for such period as the Secretary shall by regulations prescribe, and shall be available during business hours for examination and taking of abstracts therefrom by any internal revenue officer.
(b)Returns Every brewer shall make true and accurate returns of his operations and transactions in the form, at the times, and for such periods as the Secretary shall by regulation prescribe.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections33 cite this
Cited by 33 sections · top 28
CFR
- § 25.297Report of Operations, Form 5130.9 or Form 5130.26.
- § 25.300Retention and preservation of records.
- § 25.294Inventories.
- § 25.53Submissions of samples of fermented products.
- § 25.291Records.
- § 25.293Record of ballings and alcohol content.
- § 25.292Daily records of operations.
- § 25.252Records.
- § 25.296Record of beer concentrate.
- § 25.167Notice of brewer to pay reduced rate of tax.
- § 25.57Formula information.
- § 25.301Photographic copies of records.
register
- NoticesNotice and request for comments
- NoticesNotice and request for comments
- NoticesNotice and request for comments
- NoticesNotice and request for comments
- Proposed RulesNotice of proposed rulemaking
- NoticesNotice
- NoticesNotice
- NoticesNotice
- Proposed RulesNotice of proposed rulemaking
- Proposed RulesNotice of proposed rulemaking
- Rules and RegulationsFinal rule; Treasury decision
- Rules and RegulationsNotice and request for comments
- Rules and RegulationsNotice
- NoticesNotice and request for comments
- NoticesFinal rule; Treasury decision
- NoticesNotice
8 references not yet in our index
- Pub. L. 85–859, title II, § 201
- 72 Stat. 1390
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- act Aug. 16, 1954, ch. 736
- 68A Stat. 675
- Pub. L. 85–859
- Pub. L. 94–455
Citation graph
cites case law
§ 5415
Records and returns
Fed. Reg.×21
C.F.R.×12
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1390
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Actact Aug. 16, 1954, ch. 736
Cites 8 · showing 5Cited by 33 across 2 sources