United States Code · Section

§ 6001 — Notice Or Regulations Requiring Records, Statements, And Special Returns

26 U.S.C. § 6001

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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).

Implementing Regulations

§ 1.857-1 Taxation of real estate investment trusts.
26 C.F.R. § 1.857-1
§ 1.856-8 Revocation or termination of election.
26 C.F.R. § 1.856-8
§ 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements.
26 C.F.R. § 1.857-4
§ 1.857-3 Net income from foreclosure property.
26 C.F.R. § 1.857-3
§ 1.856-6 Foreclosure property.
26 C.F.R. § 1.856-6
§ 1.857-2 Real estate investment trust taxable income and net capital gain.
26 C.F.R. § 1.857-2
§ 1.857-10 Information returns.
26 C.F.R. § 1.857-10
§ 1.856-2 Limitations.
26 C.F.R. § 1.856-2
§ 1.857-7 Earnings and profits of a real estate investment trust.
26 C.F.R. § 1.857-7
§ 1.857-6 Method of taxation of shareholders of real estate investment trusts.
26 C.F.R. § 1.857-6
§ 1.856-0 Revenue Act of 1978 amendments not included.
26 C.F.R. § 1.856-0
§ 1.856-3 Definitions.
26 C.F.R. § 1.856-3
§ 1.857-8 Records to be kept by a real estate investment trust.
26 C.F.R. § 1.857-8
§ 1.857-5 Net income and loss from prohibited transactions.
26 C.F.R. § 1.857-5
§ 1.858-1 Dividends paid by a real estate investment trust after close of taxable year.
26 C.F.R. § 1.858-1
§ 1.856-7 Certain corporations, etc., that are considered to meet the gross income requirements.
26 C.F.R. § 1.856-7
§ 1.856-1 Definition of real estate investment trust.
26 C.F.R. § 1.856-1
§ 1.856-5 Interest.
26 C.F.R. § 1.856-5
§ 1.857-9 Information required in returns of shareholders.
26 C.F.R. § 1.857-9
§ 1.856-4 Rents from real property.
26 C.F.R. § 1.856-4
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
26 C.F.R. pt. 31
PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
26 C.F.R. pt. 157
PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES
26 C.F.R. pt. 28
PART 1—INCOME TAXES
26 C.F.R. pt. 1
PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
26 C.F.R. pt. 55
PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
26 C.F.R. pt. 41
PART 156—EXCISE TAX ON GREENMAIL
26 C.F.R. pt. 156
PART 58—STOCK REPURCHASE EXCISE TAX
26 C.F.R. pt. 58