Treasury Regulations · 26 CFR
§ 156.6001-1. Notice or regulations requiring records, statements, and special returns.
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 § 156.6001-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 18, 1991 by T.D. 8379
- Last amended
- February 18, 1992
- Issued under
- 26 U.S.C. § 6001
- Length
- 158 words · about 1 min to read
¶(a) In general. Any person subject to tax under chapter 54 (Greenmail) of the Code shall keep such complete and detailed records as are sufficient to enable the district director to determine accurately the amount of liability under chapter 54.
¶(b) 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 the person is liable for tax under chapter 54 of the Code.
¶(c) Retention of records. The 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. 8379, 56 FR 65685, Dec. 18, 1991; 57 FR 5931, Feb. 18, 1992]
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 (57 FR 5931)
- Issued by T.D. 8379 (56 FR 65685)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 156 Excise tax on greenmail
- Subpart B Procedure and Administration
Nearby sections
- § 156.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 156.6011-1 General requirement of return, statement, or list.
- § 156.6060-1 Reporting requirements for tax return preparers.
- § 156.6061-1 Signing of returns and other documents.
- § 156.6065-1 Verification of returns.