Internal Revenue Code · 26 U.S.C.
§ 6001. Notice or regulations requiring records, statements, and special returns
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6001
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Last amended
- September 3, 1982 by Pub. L. 97–248
- Amendments
- 2 dated changes in the source credit
- Length
- 182 words · about 1 min to read
- Cross-references
- cites 1; cited by 4 Code sections and 48 other regulations
- Regulations
- 22 issued under this section
Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary deems sufficient to show whether or not such person is liable for tax under this title. The only records which an employer shall be required to keep under this section in connection with charged tips shall be charge receipts, records necessary to comply with section 6053(c), and copies of statements furnished by employees under section 6053(a).
(Aug. 16, 1954, ch. 736, 68A Stat. 731; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–600, title V, § 501(a), Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97–248, title III, § 314(d), Sept. 3, 1982, 96 Stat. 605.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6001
- § 1.6001-1 Records.
- § 1.6001-2 Returns.
- § 20.6001-1 Persons required to keep records and render statements.
- § 25.6001-1 Records required to be kept.
- § 28.6001-1 Records required to be kept.
- § 31.6001-1 Records in general.
- § 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.
- § 41.6001-1 Records.
- § 41.6001-2 Proof of payment for State registration purposes.
- § 41.6001-3 Proof of payment for entry into the United States.
- § 44.6001-1 Record requirements.
- § 53.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 55.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 56.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 58.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 156.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 157.6001-1 Records, statements, and special returns.
- § 301.6001-1 Notice or regulations requiring records, statements, and special returns.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 4 Code sections
- § 874(a) Allowance of deductions and credits
- § 911(g) Citizens or residents of the United States living abroad
- § 4403 Record requirements
- § 6033(p) Returns by exempt organizations
Cited in 48 regulations not issued under it
- § 1.1-1 Income tax on individuals.
- § 1.11-1 Tax on corporations.
- § 1.21-1 Expenses for household and dependent care services necessary for gainful employment.
- § 1.45V-2 Special rules.
- § 1.45X-3 Eligible components.
- § 1.45X-4 Applicable critical minerals.
- § 1.48-15 Election to treat clean hydrogen production facility as energy property.
- § 1.162-28 Allocation of costs to lobbying activities.
- § 1.265-1 Expenses relating to tax-exempt income.
- § 1.401(a)-21 Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
- § 1.441-1 Period for computation of taxable income.
- § 1.446-1 General rule for methods of accounting.
- § 1.475(a)-4 Valuation safe harbor.
- § 1.529A-7 Electronic furnishing of statements to designated beneficiaries and contributors.
- § 1.666(d)-1A Information required from trusts.
- § 1.668(b)-4A Information requirements with respect to beneficiary.
- § 1.802-3 Tax imposed on life insurance companies.
- § 1.881-4 Recordkeeping requirements concerning conduit financing arrangements.
- § 1.897(l)-1 Exception for interests held by foreign pension funds.
- § 1.964-3 Records to be provided by United States shareholders.
- § 1.987-9 Recordkeeping requirements.
- § 1.1244(e)-1 Records to be kept.
- § 1.1445-2 Situations in which withholding is not required under section 1445(a).
- § 1.1502-13 Intercompany transactions.
Show 24 more
- § 1.1502-32 Investment adjustments.
- § 1.6011-2 Returns, etc., of DISC's and former DISC's.
- § 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 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.
- § 1.6038A-0 Table of contents.
- § 1.6038A-3 Record maintenance.
- § 31.3401(a)-1 Wages.
- § 31.3402(j)-1 Remuneration other than in cash for service performed by retail commission salesman.
- § 31.6053-3 Reporting by certain large food or beverage establishments with respect to tips.
- § 31.6053-4 Substantiation requirements for tipped employees.
- § 44.4403-1 Daily record.
- § 48.4041-11 Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered.
- § 48.4041-17 Tax-free retail sales to certain nonprofit educational organizations.
- § 48.4063-2 Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck.
- § 48.4073-3 Exemption of tread rubber used for recapping nonhighway tires.
- § 48.4221-3 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
- § 48.4221-4 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
- § 48.4221-5 Tax-free sale of articles to State and local governments for their exclusive use.
- § 49.4253-11 Use and retention of exemption certificates.
- § 145.4052-1 Special rules and definitions.
- § 301.6708-1 Failure to maintain lists of advisees with respect to reportable transactions.
- § 301.6722-1 Failure to furnish correct payee statements.
- § 601.201 Rulings and determinations letters.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 97–248
- Amended by Pub. L. 95–600
- Enacted by Pub. L. 94–455
Where it sits in the Code
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1982—Pub. L. 97–248 inserted “, records necessary to comply with section 6053(c),” after “charge receipts”.
1978—Pub. L. 95–600 inserted provision at end relating to only records which an employer shall be required to keep in connection with charged tips.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–248 applicable to calendar years beginning after Dec. 31, 1982, see section 314(e) of Pub. L. 97–248, set out as a note under section 6053 of this title.
Effective Date of 1978 Amendment
Pub. L. 95–600, title V, § 501(c), Nov. 6, 1978, 92 Stat. 2878, provided that: “The amendments made by this section [amending this section and section 6041 of this title] shall apply to payments made after December 31, 1978.”