Treasury Regulations · 26 CFR
§ 31.6001-6. Notice by district director requiring returns, statements, or the keeping of 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 § 31.6001-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6001
- Length
- 53 words · about 1 min to read
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 any of the taxes to which the regulations in this part have application.
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
Nearby sections
- § 31.6001-2 Additional records under Federal Insurance Contributions Act.
- § 31.6001-3 Additional records under Railroad Retirement Tax Act.
- § 31.6001-4 Additional records under Federal Unemployment Tax Act.
- § 31.6001-5 Additional records in connection with collection of income tax at source on wages.
- § 31.6001-6 Notice by district director requiring returns, statements, or the keeping of records.
- § 31.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 31.6011(a)-1 Returns under Federal Insurance Contributions Act.
- § 31.6011(a)-2 Returns under Railroad Retirement Tax Act.
- § 31.6011(a)-3 Returns under Federal Unemployment Tax Act.