Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5555
Records, statements, and returns
# (a)
General Every person liable to any tax imposed by this chapter, 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 prescribe. The Secretary shall permit a person to employ a unified system for any records, statements, and returns required to be kept, rendered, or made under this section for any beer produced in the brewery for which the tax imposed by section 5051 has been determined, including any beer which has been removed for consumption on the premises of the brewery.
# (b)
Authority to waive Whenever in this chapter any record is required to be made or kept, or statement or return is required to be made by any person, the Secretary may by regulation waive, in whole or in part, such requirement when he deems such requirement to no longer serve a necessary purpose. This subsection shall not be construed as authorizing the waiver of the payment of any tax.
# (c)
Photographic copies Whenever in this chapter any record is required to be made and preserved by any person, the Secretary may by regulations authorize such person to record, copy, or reproduce by any photographic, photostatic, microfilm, microcard, miniature photographic, or other process, which accurately reproduces or forms a durable medium for so reproducing the original of such record and to retain such reproduction in lieu of the original. Every person who is authorized to retain such reproduction in lieu of the original shall, under such regulations as the Secretary may prescribe, preserve such reproduction in conveniently accessible files and make provision for examining, viewing, and using such reproduction the same as if it were the original. Such reproduction shall be treated and considered for all purposes as though it were the original record and all provisions of law applicable to the original shall be applicable to such reproduction. Such reproduction, or enlargement or facsimile thereof, shall be admissible in evidence in the same manner and under the same conditions as provided for the admission of reproductions, enlargements, or facsimiles of records made in the regular course of business under section 1732(b) of title 28 of the United States Code.
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Nearby sections (25 sections)
- 5501 · Establishment
- 5502 · Qualification
- 5503 · Construction and equipment
- 5504 · Operation
- 5505 · Applicability of provisions of this chapter
- 5511 · Establishment and operation
- 5512 · Control of products after manufacture
- 5521 · [§§5521 to 5523. Repealed. Pub. L. 96–39, title VIII,…
- 5551 · General provisions relating to bonds
- 5552 · Installation of meters, tanks, and other apparatus
- 5553 · Supervision of premises and operations
- 5554 · Pilot operations
- 5555 · Records, statements, and returns
- 5556 · Regulations
- 5557 · Officers and agents authorized to investigate, issue search…
- 5558 · Authority of enforcement officers
- 5559 · Determinations
- 5560 · Other provisions applicable
- 5561 · Exemptions to meet the requirements of the national defense
- 5562 · Exemptions from certain requirements in cases of disaster
- 5601 · Criminal penalties
- 5602 · Penalty for tax fraud by distiller
- 5603 · Penalty relating to records, returns, and reports
- 5604 · Penalties relating to marks, brands, and containers
- 5605 · Penalty relating to return of materials used in the manufacture…