26 U.S.C. § 6021
Listing by Secretary 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 Secretary, as required by law or by regulations prescribed pursuant to law, the Secretary shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Secretary, shall be sufficient lists of such articles for all purposes.
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Nearby sections (25 sections)
- 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- 6016 · Repealed.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- 6017A · Repealed.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…
- 6031 · Return of partnership income
- 6032 · Returns of banks with respect to common trust funds
- 6033 · Returns by exempt organizations
- 6034 · Returns by certain trusts
- 6034A · Information to beneficiaries of estates and trusts
- 6035 · Basis information to persons acquiring property from decedent
- 6036 · Notice of qualification as executor or receiver
- 6037 · Return of S corporation
- 6038 · Information reporting with respect to certain foreign…
- 6038A · Information with respect to certain foreign-owned corporations
- 6038B · Notice of certain transfers to foreign persons
- 6038C · Information with respect to foreign corporations engaged in…