26 U.S.C. § 6001
Notice or regulations requiring records, statements, and special returns
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).
Source: view the official text
Cited by 76
- 26 CFR § 1.1-1 — Income tax on individuals.
- 26 CFR § 1.11-1 — Tax on corporations.
- 26 CFR § 1.1244(e)-1 — Records to be kept.
- 26 CFR § 1.1445-2 — Situations in which withholding is not required under section 1445(a).
- 26 CFR § 1.1502-13 — Intercompany transactions.
- 26 CFR § 1.1502-32 — Investment adjustments.
- 26 CFR § 1.162-28 — Allocation of costs to lobbying activities.
- 26 CFR § 1.21-1 — Expenses for household and dependent care services necessary for gainful employment.
- 26 CFR § 1.265-1 — Expenses relating to tax-exempt income.
- 26 CFR § 1.401(a)-21 — Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
- 26 CFR § 1.441-1 — Period for computation of taxable income.
- 26 CFR § 1.446-1 — General rule for methods of accounting.
Show 48 more
- 26 CFR § 1.45X-3 — Eligible components.
- 26 CFR § 1.45X-4 — Applicable critical minerals.
- 26 CFR § 1.475(a)-4 — Valuation safe harbor.
- 26 CFR § 1.529A-7 — Electronic furnishing of statements to designated beneficiaries and contributors.
- 26 CFR § 1.6011-2 — Returns, etc., of DISC's and former DISC's.
- 26 CFR § 1.6011-4 — Requirement of statement disclosing participation in certain transactions by taxpayers.
- 26 CFR § 1.6033-1 — Returns by exempt organizations; taxable years beginning before January 1, 1970.
- 26 CFR § 1.6033-2 — Returns by exempt organizations and returns by certain nonexempt organizations.
- 26 CFR § 1.6033-6 — Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
- 26 CFR § 1.6038A-0 — Table of contents.
- 26 CFR § 1.6038A-1 — General requirements and definitions.
- 26 CFR § 1.6038A-2 — Requirement of return.
- 26 CFR § 1.6038A-3 — Record maintenance.
- 26 CFR § 1.666(d)-1A — Information required from trusts.
- 26 CFR § 1.668(b)-4A — Information requirements with respect to beneficiary.
- 26 CFR § 1.802-3 — Tax imposed on life insurance companies.
- 26 CFR § 1.856-0 — Revenue Act of 1978 amendments not included.
- 26 CFR § 1.856-1 — Definition of real estate investment trust.
- 26 CFR § 1.856-2 — Limitations.
- 26 CFR § 1.856-3 — Definitions.
- 26 CFR § 1.856-4 — Rents from real property.
- 26 CFR § 1.856-5 — Interest.
- 26 CFR § 1.856-6 — Foreclosure property.
- 26 CFR § 1.856-7 — Certain corporations, etc., that are considered to meet the gross income requirements.
- 26 CFR § 1.856-8 — Revocation or termination of election.
- 26 CFR § 1.857-1 — Taxation of real estate investment trusts.
- 26 CFR § 1.857-10 — Information returns.
- 26 CFR § 1.857-2 — Real estate investment trust taxable income and net capital gain.
- 26 CFR § 1.857-3 — Net income from foreclosure property.
- 26 CFR § 1.857-4 — Tax imposed by reason of the failure to meet certain source-of-income requirements.
- 26 CFR § 1.857-5 — Net income and loss from prohibited transactions.
- 26 CFR § 1.857-6 — Method of taxation of shareholders of real estate investment trusts.
- 26 CFR § 1.857-7 — Earnings and profits of a real estate investment trust.
- 26 CFR § 1.857-8 — Records to be kept by a real estate investment trust.
- 26 CFR § 1.857-9 — Information required in returns of shareholders.
- 26 CFR § 1.858-1 — Dividends paid by a real estate investment trust after close of taxable year.
- 26 CFR § 1.881-4 — Recordkeeping requirements concerning conduit financing arrangements.
- 26 CFR § 1.897(l)-1 — Exception for interests held by foreign pension funds.
- 26 CFR § 1.921-2 — Foreign Sales Corporation—general rules.
- 26 CFR § 1.964-3 — Records to be provided by United States shareholders.
- 26 CFR § 1.987-9 — Recordkeeping requirements.
- 26 CFR § 145.4052-1 — Special rules and definitions.
- 26 CFR § 301.6708-1 — Failure to maintain lists of advisees with respect to reportable transactions.
- 26 CFR § 301.6722-1 — Failure to furnish correct payee statements.
- 26 CFR § 31.3401(a)-1 — Wages.
- 26 CFR § 31.3402(j)-1 — Remuneration other than in cash for service performed by retail commission salesman.
- 26 CFR § 31.6053-3 — Reporting by certain large food or beverage establishments with respect to tips.
- 26 CFR § 31.6053-4 — Substantiation requirements for tipped employees.
Nearby sections (25 sections)
- 5847 · Effect on other laws
- 5848 · Restrictive use of information
- 5849 · Citation of chapter
- 5851 · Special (occupational) tax exemption
- 5852 · General transfer and making tax exemption
- 5853 · Transfer and making tax exemption available to certain…
- 5854 · Exportation of firearms exempt from transfer tax
- 5861 · Prohibited acts
- 5871 · Penalties
- 5872 · Forfeitures
- 5881 · Greenmail
- 5891 · Structured settlement factoring transactions
- 6001 · Notice or regulations requiring records, statements, and special…
- 6011 · General requirement of return, statement, or list
- 6012 · Persons required to make returns of income
- 6013 · Joint returns of income tax by husband and wife
- 6014 · Income tax return—tax not computed by taxpayer
- 6015 · Relief from joint and several liability on joint return
- 6016 · Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82…
- 6017 · Self-employment tax returns
- 6017A · Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19,…
- 6018 · Estate tax returns
- 6019 · Gift tax returns
- 6020 · Returns prepared for or executed by Secretary
- 6021 · Listing by Secretary of taxable objects owned by nonresidents of…