26-U.S.C.-5415
§5415 – Records and Returns
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter G > Part II > Section 5415
Details
- Reference: Section 5415
- Legend: §5415 – Records and Returns
- USCode Year: 2013
Provision Content
(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, §201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 94–455, title XIX, §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.
U.S. Encyclopedia of Law Coverage
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