
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6001]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   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
        
    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).

(Aug. 16, 1954, ch. 736, 68A Stat. 731; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-600, title 
V, Sec. 501(a), Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97-248, title III, 
Sec. 314(d), Sept. 3, 1982, 96 Stat. 605.)


                               Amendments

    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.


                    Effective Date of 1982 Amendment

    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.


                    Effective Date of 1978 Amendment

    Section 501(c) of Pub. L. 95-600 provided that: ``The amendments 
made by this section [amending this section and section 6041 of this 
title] shall apply to payments made after December 31, 1978.''

                  Section Referred to in Other Sections

    This section is referred to in sections 874, 911, 4403, 6033 of this 
title.
