Page:United States Statutes at Large Volume 68A.djvu/771

 C H. 6 1 — INFORMATION AND RETURNS •,;."',; ' - ' 8 1 % ^..

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Subtitle F—Procedure and Administration ,-.^».r,.,.. a O,B^.5 \! ' '

CHAPTER CHAPTER CHAPTER CHAPTER CHAPTER

61. 62. 63. 64. 65.

Information and r e t u r n s. T i m e and place for p a y i n g tax. ' " ' " ' ^' Assessment. ,,«-, Collection. ..•*>A b a t e m e n t s, credits^ and refunds.

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C H A P T E R 66. L i m i t a t i o n s. CHAPTER 67. Interest.

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C H A P T E R 6 8. Additions to the tax, additional a m o u n t s, and assessable penalties. C H A P T E R 6 9. General provisions relating to s t a m p s. C H A P T E R 70. Jeopardy, b a n k r u p t c y and receiverships. C H A P T E R 7 1. Transferees and fiduciaries. C H A P T E R 72. Licensing and registration. CHAPTER 73. Bonds.

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CHAPTER CHAPTER CHAPTER CHAPTER CHAPTER

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74. 75. 76. 77. 78.

Closing agreements and compromises. Crimes, other offenses, and forfeitures. Judicial proceedings. Miscellaneous provisions. Discovery of liability and enforcement of title.

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C H A P T E R 79. Definitions.

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C H A P T E R 80. General Rules.

CHAPTER 61—INFORMATION AND RETURNS ,,-,;

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SUBCHAPTER A. R e t u r n s and records. SUBCHAPTER B. Miscellaneous provisions.

Subchapter A—Returns and Records Part I. Records, statement s, and special returns. Part II. T a x returns or statement s. Part III. Information r e t u r n s. Part IV. Signing and verifying of r e t u r n s and other documents. Part V. T i m e for filing r e t u r n s and other documents. Part VI. Extension of t i m e for filing returns. Part VII. Place for filing r e t u r n s or other documents.

PART I—RECORDS, STATEMENTS, AND SPECIAL RETURNS Sec. 6001. Notice or regulations requiring records, statement s, and special returns. SEC. 6001. NOTICE OR REGULATIONS REQUIRING RECORDS, STATEM E N T S, A N D SPECIAL RETURNS.

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 or his delegate may from time to time prescribe. Whenever in the judgment of the Secretary or his delegate it is necessary, he ma^^ 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 or his delegate deems sufficient to show whether or not such person is liable for tax under this title. § 6001

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