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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5415

Records and returns

Official textgovinfo.govlast amended

# (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.

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Nearby sections (25 sections)
  1. 5386 · Special natural wines
  2. 5387 · Agricultural wines
  3. 5388 · Designation of wines
  4. 5391 · Exemption from distilled spirits taxes
  5. 5392 · Definitions
  6. 5401 · Qualifying documents
  7. 5402 · Definitions
  8. 5403 · Cross references
  9. 5411 · Use of brewery
  10. 5412 · Removal of beer in containers or by pipeline
  11. 5413 · Brewers procuring beer from other brewers
  12. 5414 · Transfer of beer between bonded facilities
  13. 5415 · Records and returns
  14. 5416 · Definitions of package and packaging
  15. 5417 · Pilot brewing plants
  16. 5418 · Beer imported in bulk
  17. 5501 · Establishment
  18. 5502 · Qualification
  19. 5503 · Construction and equipment
  20. 5504 · Operation
  21. 5505 · Applicability of provisions of this chapter
  22. 5511 · Establishment and operation
  23. 5512 · Control of products after manufacture
  24. 5521 · [§§5521 to 5523. Repealed. Pub. L. 96–39, title VIII,…
  25. 5551 · General provisions relating to bonds
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