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 …

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.

Individuals deriving gross income from the business of farming, and individuals whose gross income includes salaries, wages, or similar compensation for personal services rendered, are required with respect to such income to keep such records as will enable the district director to determine the correct amount of income subject to the tax.

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.

2024年1月1日 · 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.

Title 26 - INTERNAL REVENUE CODE CHAPTER 61 - INFORMATION AND RETURNS Subchapter A - Returns and Records PART I - RECORDS, STATEMENTS, AND SPECIAL RETURNS Sec. 6001 - Notice or regulations requiring records, statements, and special returns

CORDS, STATEMENTS, AND SPECIAL RETURNS Sec. 6001. Notice or regu. equiring 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.

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 …

See IRC Section 6001—notice or regulations requiring records, statements, and special returns. Review cases and the full-text Code Sec. 6001 on Tax Notes.

Different sources provide the authority for tax rules and procedures. Here are some sources that can be searched online for free. The Constitution gives Congress the power to tax. Congress typically enacts Federal tax law in the Internal Revenue Code of 1986 (IRC). The sections of the IRC can be found in Title 26 of the United States Code (26 USC).