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26 U.S.C. § 5721

Inventories

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

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26 U.S.C. § 5721, Inventories, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463848
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Full text

Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse proprietor, shall make a true and accurate inventory at the time of commencing business, at the time of concluding business, and at such other times, in such manner and form, and to include such items, as the Secretary shall by regulation prescribe. Such inventories shall be subject to verification by any internal revenue officer.

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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.