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26 U.S.C. § 4412

Registration

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 4412, Registration, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463458
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Full text

Each person required to pay a special tax under this subchapter shall register with the official in charge of the internal revenue district— Where subsection (a) requires the name and place of residence of a firm or company to be registered, the names and places of residence of the several persons constituting the firm or company shall be registered. In accordance with regulations prescribed by the Secretary, the Secretary may require from time to time such supplemental information from any person required to register under this section as may be needful to the enforcement of this chapter.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally