Treasury Regulations (26 C.F.R.)
26 CFR § 301.6021-1
Listing by district directors 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 district director, as required by law or by regulations prescribed pursuant to law, the district director, or other authorized internal revenue officer or employee, shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary, and shall make lists of the same according to the forms prescribed. Such lists, being subscribed by the district director or other authorized internal revenue officer or employee, shall be sufficient lists of such articles for all purposes.
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In this part (40 sections)
- 301.6011-5 · Required use of electronic form for corporate income tax…
- 301.6011-6 · Statement of series and series organizations [Reserved]
- 301.6011-7 · Specified tax return preparers required to file individual…
- 301.6011-10 · Certain organizations, including trusts, required to file…
- 301.6011-11 · Required use of electronic form for certain returns for…
- 301.6011-12 · Required use of electronic form for returns of certain…
- 301.6011-13 · Required use of electronic form for split-interest trust…
- 301.6011-14 · Required use of electronic form or other machine-readable…
- 301.6011-15 · Required use of electronic form for withholding tax…
- 301.6011(g)-1 · (g)-1 Disclosure by taxable party to the tax-exempt…
- 301.6012-1 · Persons required to make returns of income.
- 301.6012-2 · Required use of electronic form for income tax returns of…
- 301.6013-1 · Joint returns of income tax by husband and wife.
- 301.6014-1 · Income tax return—tax not computed by taxpayer.
- 301.6015-1 · Declaration of estimated income tax by individuals.
- 301.6016-1 · Declarations of estimated income tax by corporations.
- 301.6017-1 · Self-employment tax returns.
- 301.6018-1 · Estate tax returns.
- 301.6019-1 · Gift tax returns.
- 301.6020-1 · Returns prepared or executed by the Commissioner or other…
- 301.6021-1 · Listing by district directors of taxable objects owned by…
- 301.6031(a)-1 · (a)-1 Return of partnership income.
- 301.6032-1 · Returns of banks with respect to common trust funds.
- 301.6033-1 · Returns by exempt organizations.
- 301.6033-4 · Required filing in electronic form for returns by…
- 301.6033-5 · Disclosure by tax-exempt entities that are parties to…
- 301.6034-1 · Returns by trusts described in section 4947(a)(2) or…
- 301.6036-1 · Notice required of executor or of receiver or other like…
- 301.6037-1 · Return of electing small business corporation.
- 301.6037-2 · Required use of electronic form for returns of electing…
- 301.6038-1 · Information returns required of U.S. persons with respect…
- 301.6039-1 · Information returns and statements required in connection…
- 301.6039E-1 · Information reporting by passport applicants.
- 301.6041-1 · Returns of information regarding certain payments.
- 301.6042-1 · Returns of information regarding payments of dividends and…
- 301.6043-1 · Returns regarding liquidation, dissolution, termination,…
- 301.6044-1 · Returns of information regarding payments of patronage…
- 301.6046-1 · Returns as to organization or reorganization of foreign…
- 301.6047-1 · Information relating to certain trusts and annuity and…
- 301.6049-1 · Returns regarding payments of interest.