Notice or regulations requiring records, statements, and special returns
United States Code
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How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Landmark AuthorityTop 1% most-cited · cited by 140 decisions
140
Citing decisions
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Courts citing this statute
Most recently cited by10
- 2026Davis v. United States Fed. Cl.
- 2025Lori Michelle Patitz v. Commissioner of Internal Revenue 11th Cir.
- 2024Betty Amos v. Commissioner of Internal Revenue 11th Cir.
- 2023United States v. Grigsby 5th Cir.
- 2022Perfect Form Manufacturing LLC v. United States Fed. Cl.
- 2021Mosex Exhibit 1, LLC v. Campbell Bankr. D.C.
- 2020United States v. L&L International, Inc. S.D. Tex.
- 2020Jeffrey Yapp v. Cir 9th Cir.
- 2020Alejandro Hernandez, Jr. v. CIR 5th Cir.
- 2019United States v. Larry Cabelka 5th Cir.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
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). (Source: (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.))