Treasury Regulations · 26 CFR
§ 1.6001-1. Records.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6001
Cite as 26 CFR § 1.6001-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Last amended
- August 31, 1990 by T.D. 8308
- Issued under
- 26 U.S.C. § 6001
- Length
- 470 words · about 2 min to read
- Cross-references
- cites 3 Code sections and 2 regulations; cited by 43
¶(a) In general. Except as provided in paragraph (b) of this section, any person subject to tax under subtitle A of the Code (including a qualified State individual income tax which is treated pursuant to section 6361(a) as if it were imposed by chapter 1 of subtitle A), or any person required to file a return of information with respect to income, shall keep such permanent books of account or records, including inventories, as are sufficient to establish the amount of gross income, deductions, credits, or other matters required to be shown by such person in any return of such tax or information.
¶(b) Farmers and wage-earners. 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. It is not necessary, however, that with respect to such income individuals keep the books of account or records required by paragraph (a) of this section. For rules with respect to the records to be kept in substantiation of traveling and other business expenses of employees, see § 1.162-17.
¶(c) Exempt organizations. In addition to such permanent books and records as are required by paragraph (a) of this section with respect to the tax imposed by section 511 on unrelated business income of certain exempt organizations, every organization exempt from tax under section 501(a) shall keep such permanent books of account or records, including inventories, as are sufficient to show specifically the items of gross income, receipts and disbursements. Such organizations shall also keep such books and records as are required to substantiate the information required by section 6033. See section 6033 and §§ 1.6033-1 through 1.6033-3.
¶(d) Notice by district director requiring returns statements, or the keeping of records. The district director may require any person, by notice served upon him, to make such returns, render such statements, or keep such specific records as will enable the district director to determine whether or not such person is liable for tax under subtitle A of the Code, including qualified State individual income taxes, which are treated pursuant to section 6361(a) as if they were imposed by chapter 1 of subtitle A.
¶(e) Retention of records. The books or records required by this section shall be kept at all times available for inspection by authorized internal revenue officers or employees, and shall be retained so long as the contents thereof may become material in the administration of any internal revenue law.
[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 7122, 36 FR 11025, June 8, 1971; T.D. 7577, 43 FR 59357, Dec. 20, 1978; T.D. 8308, 55 FR 35593, Aug. 31, 1990]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 511 Imposition of tax on unrelated business income of charitable, etc., organizations
- § 501 Exemption from tax on corporations, certain trusts, etc.
- § 6033 Returns by exempt organizations
Regulations it cites
- § 1.162-17 Reporting and substantiation of certain business expenses of employees.
- § 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970.
Cited by 43 other regulations
- § 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
- § 1.42-10 Utility allowances.
- § 1.45-12 Recordkeeping and reporting.
- § 1.45G-1 Railroad track maintenance credit.
- § 1.45X-3 Eligible components.
- § 1.59A-3 Base erosion payments and base erosion tax benefits.
- § 1.163(j)-10 Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business.
- § 1.170A-11 Limitation on, and carryover of, contributions by corporations.
- § 1.170A-14 Qualified conservation contributions.
- § 1.190-3 Election to deduct architectural and transportation barrier removal expenses.
- § 1.263A-2 Rules relating to property produced by the taxpayer.
- § 1.263A-3 Rules relating to property acquired for resale.
- § 1.332-6 Records to be kept and information to be filed with return.
- § 1.351-3 Records to be kept and information to be filed.
- § 1.355-5 Records to be kept and information to be filed.
- § 1.367(a)-7 Outbound transfers of property described in section 361(a) or (b).
- § 1.367(a)-8 Gain recognition agreement requirements.
- § 1.368-3 Records to be kept and information to be filed with returns.
- § 1.382-8 Controlled groups.
- § 1.448-3 Nonaccrual of certain amounts by service providers.
- § 1.529A-7 Electronic furnishing of statements to designated beneficiaries and contributors.
- § 1.565-1 General rule.
- § 1.871-15 Treatment of dividend equivalents.
- § 1.897(l)-1 Exception for interests held by foreign pension funds.
Show 19 more
- § 1.964-3 Records to be provided by United States shareholders.
- § 1.965-2 Adjustments to earnings and profits and basis.
- § 1.965-7 Elections, payment, and other special rules.
- § 1.1017-1 Basis reductions following a discharge of indebtedness.
- § 1.1081-11 Records to be kept and information to be filed with returns.
- § 1.1248(f)-2 Exceptions for certain distributions and attribution rules.
- § 1.1403-1 Cross references.
- § 1.1502-75 Filing of consolidated returns.
- § 1.1502-76 Taxable year of members of group.
- § 1.1502-95 Rules on ceasing to be a member of a consolidated group (or loss subgroup).
- § 1.1503(d)-1 Definitions, special rules, and filings.
- § 1.1563-1 Definition of controlled group of corporations and component members and related concepts.
- § 1.6011-2 Returns, etc., of DISC's and former DISC's.
- § 1.6012-2 Corporations required to make returns of income.
- § 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970.
- § 1.6033-2 Returns by exempt organizations and returns by certain nonexempt organizations.
- § 1.6418-2 Rules for making transfer elections.
- § 53.4958-8 Special rules.
- § 301.6722-1 Failure to furnish correct payee statements.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8308 (55 FR 35593)
- Amended by T.D. 7577 (43 FR 59357)
- Amended by T.D. 7122 (36 FR 11025)
- Issued by T.D. 6500 (25 FR 12108)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Records, Statements, and Special Returns
Nearby sections
- § 1.6001-1 Records.
- § 1.6001-2 Returns.