Treasury Regulations (26 C.F.R.)
26 CFR § 55.6001-1
Notice or regulations requiring records, statements, and special returns.
# (a) In general.
Any person subject to tax under Chapter 44 of the Code shall keep such complete and detailed records as are sufficient to enable the district director to determine accurately the amount of liability under Chapter 44.
# (b) Notice by district director requiring returns, statements, or the keeping of records.
The district director may require any person, by notice served upon him, to make such returns, render such statements, or keep such specific records as will enable the district director to determine whether or not such person is liable for tax under Chapter 44.
# (c) Retention of records.
The records required by this section shall be kept at all times available for inspection by authorized internal revenue officers or employees, and shall be retained so long as the contents thereof may become material in the administration of any internal revenue law.
Source: view the official text
In this part (24 sections)
- 55.4981-1 · [Reserved]
- 55.4981-2 · Imposition of excise tax with respect to certain…
- 55.4982-1 · Imposition of excise tax on undistributed income of…
- 55.6001-1 · Notice or regulations requiring records, statements, and…
- 55.6011-1 · General requirement of return, statement, or list.
- 55.6060-1 · Reporting requirements for tax return preparers.
- 55.6061-1 · Signing of returns and other documents.
- 55.6065-1 · Verification of returns.
- 55.6071-1 · Time for filing returns.
- 55.6081-1 · Automatic extension of time for filing a return due under…
- 55.6091-1 · Place for filing Chapter 44 tax returns.
- 55.6091-2 · Exceptional cases.
- 55.6107-1 · Tax return preparer must furnish copy of return or claim…
- 55.6109-1 · Tax return preparers furnishing identifying numbers for…
- 55.6151-1 · Time and place for paying of tax shown on returns.
- 55.6161-1 · Extension of time for paying tax or deficiency.
- 55.6165-1 · Bonds where time to pay tax or deficiency has been extended.
- 55.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 55.6694-2 · Penalties for understatement due to an unreasonable…
- 55.6694-3 · Penalty for understatement due to willful, reckless, or…
- 55.6694-4 · Extension of period of collection when tax return preparer…
- 55.6695-1 · Other assessable penalties with respect to the preparation…
- 55.6696-1 · Claims for credit or refund by tax return preparers.
- 55.7701-1 · Tax return preparer.