§ 6001 Notice or regulations requiring records, statements, and special returns

OLRC 119-134 · eCFR 2026-10-19 · 22 regs · 3 amending Acts · cited by 2 sections

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 3 Acts · From 1939 Code § 51 · § 51(a) · § 54(a)-(b) · § 821(d) · § 1007 · § 1720 · § 1835 · § 1928 · § 2302 · § 2303 · § 2322 · § 2324 · § 2352 · § 2555 · § 2569(d) · § 2594(a) · § 2653(b) · § 2709 · § 2724 · § 3220 · § 3233 · § 3603

1954197619781982
Connections Cited by 2 · Cites 1
§ 6001 Notice or regulations requiring records, statements, and special returns
§ 1.6001-1 Records.§ 1.6001-2 Returns.§ 20.6001-1 Persons required to keep records and render statements.§ 25.6001-1 Records required to be kept.§ 28.6001-1 Records required to be kept.§ 31.6001-1 Records in general.§ 31.6001-2 Additional records under Federal Insurance Contributions Act.§ 31.6001-3 Additional records under Railroad Retirement Tax Act.§ 31.6001-4 Additional records under Federal Unemployment Tax Act.§ 31.6001-5 Additional records in connection with collection of income tax at source on wages.§ 31.6001-6 Notice by district director requiring returns, statements, or the keeping of records.§ 41.6001-1 Records.§ 41.6001-2 Proof of payment for State registration purposes.§ 41.6001-3 Proof of payment for entry into the United States.§ 44.6001-1 Record requirements.§ 53.6001-1 Notice or regulations requiring records, statements, and special returns.§ 55.6001-1 Notice or regulations requiring records, statements, and special returns.§ 56.6001-1 Notice or regulations requiring records, statements, and special returns.§ 58.6001-1 Notice or regulations requiring records, statements, and special returns.§ 156.6001-1 Notice or regulations requiring records, statements, and special returns.§ 157.6001-1 Records, statements, and special returns.§ 301.6001-1 Notice or regulations requiring records, statements, and special returns.
Amended 1976, 1978, 1982
  • 1982 Pub. L. 97-248 Pub. L. 97–248 inserted “, records necessary to comply with section 6053(c),” after “charge receipts”.
  • 1978 Pub. L. 95-600 Pub. L. 95–600 inserted provision at end relating to only records which an employer shall be required to keep in connection with charged tips.
  • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Cases: United States v. Fior D'Italia, Inc., 536 U.S. 238 (2002); Webb v. Commissioner, 394 F.2d 366 (5th Cir. 1968)

Forms: Form 2290; Form 708; Form 712; Form W-4

Final rules 6

    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).