§ 6001. Notice or regulations requiring records, statements, and special returns
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/usc/title-26/section-6001A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.)
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U.S. Code
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- Rules and RegulationsNotice of proposed rulemaking
- Rules and RegulationsTemporary regulations
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- Rules and RegulationsNotice of proposed rulemaking and notice of public hearing
- Rules and RegulationsFinal regulations
- Proposed RulesNotice of proposed rulemaking
- Rules and RegulationsFinal rule
- NoticesNotice and request for comments
- NoticesNotice of proposed rulemaking and notice of proposed rulemaking by cross-reference to temporary regulations
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- Proposed RulesNotice of proposed rulemaking by cross-reference to temporary regulations
- NoticesNotice of information collection; request for comment
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- NoticesDEPARTMENT OF JUSTICE
- NoticesDEPARTMENT OF THE TREASURY
- NoticesNotice
- Proposed RulesTemporary regulations
- Rules and RegulationsNotice of information collection, request for comment
- Rules and RegulationsFinal regulations
- NoticesNotice of proposed rulemaking and public hearing
- Rules and RegulationsFinal regulations
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- NoticesNotice of proposed rulemaking and notice of public hearing
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IRM
statutes-at-large
- Public Law 89–97
- Public Law 92–512
- Public Law 91–169to promote the safety of employees and travelers upon railroads by limiting the hours of service of employees thereon,” approved March 4, 1907
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 96–223To impose a windfall profit tax on domestic crude oil, and for other purposes
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
CFR
- § 1.856-4Rents from real property.
- § 1.857-2Real estate investment trust taxable income and net capital gain.
- § 1.856-1Definition of real estate investment trust.
- § 1.858-1Dividends paid by a real estate investment trust after close of taxable year.
- § 1.857-6Method of taxation of shareholders of real estate investment trusts.
- § 1.856-8Revocation or termination of election.
- § 1.857-10Information returns.
- § 1.857-7Earnings and profits of a real estate investment trust.
- § 1.857-5Net income and loss from prohibited transactions.
- § 1.857-8Records to be kept by a real estate investment trust.
- § 1.856-3Definitions.
- § 1.857-3Net income from foreclosure property.
- § 1.857-4Tax imposed by reason of the failure to meet certain source-of-income requirements.
- § 1.857-1Taxation of real estate investment trusts.
Traces to 2 documents
13 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 731
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 95–600, title V, § 501(a)
- 92 Stat. 2878
- Pub. L. 97–248, title III, § 314(d)
- 96 Stat. 605
- Pub. L. 97–248
- Pub. L. 95–600
- Pub. L. 94–455
- section 314(e) of Pub. L. 97–248
- Pub. L. 95–600, title V, § 501(c)
Citation graph
cites case law
§ 6001
Notice or regulations requiring records, statements, and special returns
Fed. Reg.×62
C.F.R.×20
Stat.×16
U.S.C.×5
IRM×3
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 731
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 95–600, title V, § 501(a)
Cites 15 · showing 7Cited by 106 across 5 sources