26 CFR 31.6001-6
§ 31.6001-6 Notice by district director requiring returns, statements, or the keeping of records.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.6001-6, § 31.6001-6 Notice by district director requiring returns, statements, or the keeping of records, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113208
- Permanent ID
ys:prov:113208@1- SHA-256
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Full text
The district director may require any person, by notice served upon him, to make such returns, render such statements, or keep such specific records as will enable the district director to determine whether or not such person is liable for any of the taxes to which the regulations in this part have application.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.