
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5415]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
                         Subchapter G--Breweries
 
                           PART II--OPERATIONS
 
Sec. 5415. Records and returns


(a) Records

    Every brewer shall keep records, in such form and containing such 
information as the Secretary shall prescribe by regulations as necessary 
for protection of the revenue. These records shall be preserved by the 
person required to keep such records for such period as the Secretary 
shall by regulations prescribe, and shall be available during business 
hours for examination and taking of abstracts therefrom by any internal 
revenue officer.

(b) Returns

    Every brewer shall make true and accurate returns of his operations 
and transactions in the form, at the times, and for such periods as the 
Secretary shall by regulation prescribe.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1390; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5415, act Aug. 16, 1954, ch. 736, 68A Stat. 675, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1976--Subsecs. (a), (b). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary'' wherever appearing.

                  Section Referred to in Other Sections

    This section is referred to in sections 5671, 5672 of this title.
