Title 26 — Internal Revenue Code
Part I · Chapter 61 — Information and Returns
§ 6001. Notice or regulations requiring records, statements, and special returns
Statutory text
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).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 731 · 68A Stat. 731
Enacted · 26 U.S.C. § 6001
Aug. 16, 1954, ch. 736, 68A Stat. 731
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 731Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6001
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing
Source evidence
Code amendment note
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 95–600 title V § 501(a) · 92 Stat. 2763
Inserted · 26 U.S.C. § 6001
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
Source evidence
Code amendment note
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.Enacted provision · exact public law section
(a) 26 USC 6001. Records.— Section 6001 (relating to notice or regulations requiring records, statements, and special returns) is amended by adding at the end thereof the following: “The only records which an employer shall be required to keep under this section in connection with charged tips shall be charge receipts and copies of statements 26 USC 6053. 26 USC 6041. furnished by employees under section 6053(a).”Pub. L. 97–248 title III § 314(d) · 96 Stat. 324
Inserted · 26 U.S.C. § 6001
Pub. L. 97–248 inserted “, records necessary to comply with section 6053(c),” after “charge receipts”
Source evidence
Code amendment note
Pub. L. 97–248 inserted “, records necessary to comply with section 6053(c),” after “charge receipts”.Enacted provision · exact public law section
(d) Conforming Amendment.— The last sentence of section 6001 26 USC 6001. (relating to notice or regulations requiring records, statements, and special returns) is amended by inserting “, records necessary to comply with section 6053(c),” after “charge receipts”.Effective date note
Amendment by Pub. L. 97–248 applicable to calendar years beginning after Dec. 31, 1982, see section 314(e) of Pub. L. 97–248, set out as a note under section 6053 of this title.
3 of 4 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1976–1982 · 3 rounds
1982
Pub. L. 97–248 inserted “, records necessary to comply with section 6053(c),” after “charge receipts”.
1978
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 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–248 applicable to calendar years beginning after , see section 314(e) of Pub. L. 97–248, set out as a note under section 6053 of this title.
Effective Date of 1978 Amendment
Pub. L. 95–600, title V, § 501(c), , 92 Stat. 2878, provided that: “The amendments made by this section [amending this section and section 6041 of this title] shall apply to payments made after .”
Credits
1954–1982 · 4 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 731
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834
- 1978Pub. L. 95–600, title V, § 501(a), , 92 Stat. 2878
- 1982Pub. L. 97–248, title III, § 314(d), , 96 Stat. 605.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 731; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 95–600, title V, § 501(a), , 92 Stat. 2878; Pub. L. 97–248, title III, § 314(d), , 96 Stat. 605.)