26 USC 5415 - Sec. 5415. Records and returns

US Code - Title 26: Internal Revenue Code

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(a) Records Every brewer shall keep records, in such form and containing such information as the Secretary shall prescribe by regulations as necessary for protection of the revenue.

These records shall be preserved by the person required to keep such records for such period as the Secretary shall by regulations prescribe, and shall be available during business hours for examination and taking of abstracts therefrom by any internal revenue officer. (b) Returns Every brewer shall make true and accurate returns of his operations and transactions in the form, at the times, and for such periods as the Secretary shall by regulation prescribe.

Prior Provisions

A prior section 5415, act Aug. 16, 1954, ch. 736, 68A Stat. 675, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. AMENDMENTS 1976 - Subsecs. (a), (b). Pub. L. 94-455 struck out ''or his delegate'' after ''Secretary'' wherever appearing.

Section Referred To In Other Sections

This section is referred to in sections 5671, 5672 of this title.