Treasury Regulations · 26 CFR
§ 53.6001-1. 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 § 53.6001-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued under
- 26 U.S.C. § 6001
- Length
- 144 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(a) In general. Any person subject to tax under Chapter 42, Subtitle D, 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 42.
¶(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 such person is liable for tax under Chapter 42.
¶(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.
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 53 Foundation and similar excise taxes
- Subpart L Procedure and Administration
Nearby sections
- § 53.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 53.6011-1 General requirement of return, statement or list.
- § 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 53.6060-1 Reporting requirements for tax return preparers.
- § 53.6061-1 Signing of returns and other documents.