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26 U.S.C. § 6001 — Notice or regulations requiring records, statements, and special returns

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6001 — Notice or regulations requiring records, statements, and 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 may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may 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 deems sufficient to show whether or not such person is liable for tax under this title. The only records which an employer shall be required to keep under this section in connection with charged tips shall be charge receipts, records necessary to comply with section 6053(c), and copies of statements furnished by employees under section 6053(a).

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Source location: Title 26, Chapter 61, § 6001; chapter-061-information-and-returns.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6053 — Reporting of tips

**(a) Reports by employees** Every employee who, in the course of his employment by an employer, receives in any calendar month tips which are wages (as defined in section 3121(a) or section 3401(a)) or which are compensation (as defined in section 3231(e)) shall report all such tips in one or more written statements furnished to his employer on or before the 10th day following such month. Such statements shall be furnished by the employee under such regulations, at such other times before such 10th day, and in such form and manner, as may be prescribed by the Secretary. **(b) Statements furnished by employers** If the tax imposed by section 3101 or section 3201 (as the case may be) with respect to tips reported by an employee pursuant to subsection (a) exceeds the tax which can be collected by the employer pursuant to section 3102 or section 3202 (as the case may be), the employer shall furnish to the employee a written statement showing the amount of such excess. The statement required to be furnished pursuant to this subsection shall be furnished at such time, shall contain such other information, and shall be in such form as the Secretary may by regulations prescribe. When required by such regulations, a duplicate of any such statement shall be filed with the Secretary. **(c) Reporting requirements relating to certain large food or beverage establishments** (1) **Report to Secretary** — In the case of a large food or beverage establishment, each employer shall report to the Secretary, at such time and manner as the Secretary may prescribe by regulation, the following information with respect to each calendar year: (A) The gross receipts of such establishment from the provision of food and beverages (other than nonallocable receipts). (B) The aggregate amoun

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6041 — Information at source

**(a) Payments exceeding threshold** All persons engaged in a trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments to which section 6042(a)(1), 6044(a)(1), 6047(e), 6049(a), or 6050N(a) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), or 6045), of $2,000 or more in any calendar year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the Secretary, under such regulations and in such form and manner and to such extent as may be prescribed by the Secretary, setting forth the amount of such gains, profits, and income (including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips and a separate accounting of any amount of qualified overtime compensation (as defined in section 225(c))), and the name and address of the recipient of such payment. **(b) Collection of foreign items** In the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest upon the bonds of and dividends from foreign corporations by any person undertaking as a matter of business or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks, or bills of exchange, such per

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6104 — Publicity of information required from certain exempt organizations and certain trusts

**(a) Inspection of applications for tax exemption or notice of status** (1) **Public inspection** (A) *Organizations described in section 501 or 527* — If an organization described in section 501(c) or (d) is exempt from taxation under section 501(a) for any taxable year or a political organization is exempt from taxation under section 527 for any taxable year, the application filed by the organization with respect to which the Secretary made his determination that such organization was entitled to exemption under section 501(a) or notice of status filed by the organization under section 527(i), together with any papers submitted in support of such application or notice, and any letter or other document issued by the Internal Revenue Service with respect to such application or notice shall be open to public inspection at the national office of the Internal Revenue Service. In the case of any application or notice filed after the date of the enactment of this subparagraph, a copy of such application or notice and such letter or document shall be open to public inspection at the appropriate field office of the Internal Revenue Service (determined under regulations prescribed by the Secretary). Any inspection under this subparagraph may be made at such times, and in such manner, as the Secretary shall by regulations prescribe. After the application of any organization for exemption from taxation under section 501(a) has been opened to public inspection under this subparagraph, the Secretary shall, on the request of any person with respect to such organization, furnish a statement indicating the subsection and paragraph of section 501 which it has been determined describes such organization. (B) *Pension, etc., plans* — The following shall be open to public inspecti

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Federal law — U.S. Code and appendices · legal_authorities

48 U.S.C. § 1421i — Income tax

**(a) Applicability of Federal laws; separate tax** The income-tax laws in force in the United States of America and those which may hereafter be enacted shall be held to be likewise in force in Guam: Provided, That notwithstanding any other provision of law, the Legislature of Guam may levy a separate tax on all taxpayers in an amount not to exceed 10 per centum of their annual income tax obligation to the Government of Guam. **(b) Guam Territorial income tax** The income-tax laws in force in Guam pursuant to subsection (a) of this section shall be deemed to impose a separate Territorial income tax, payable to the government of Guam, which tax is designated the “Guam Territorial income tax”. **(c) Enforcement of tax** The administration and enforcement of the Guam Territorial income tax shall be performed by or under the supervision of the Governor. Any function needful to the administration and enforcement of the income-tax laws in force in Guam pursuant to subsection (a) of this section shall be performed by any officer or employee of the government of Guam duly authorized by the Governor (either directly, or indirectly by one or more redelegations of authority) to perform such function. **(d) “Income-tax laws” defined; administration and enforcement; rules and regulations** (1) The income-tax laws in force in Guam pursuant to subsection (a) of this section include but are not limited to the following provisions of the Internal Revenue Code of 1986, where not manifestly inapplicable or incompatible with the intent of this section: Subtitle A [[26 U.S.C. 1](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&num=0&edition=prelim) et seq.] (not including chapter 2 [[26 U.S.C. 1401](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prel

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Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 8331 — Definitions

For the purpose of this subchapter— (1) “employee” means— (A) an employee as defined by [section 2105 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2105&num=0&edition=prelim); (B) the Architect of the Capitol, an employee of the Architect of the Capitol, and an employee of the Botanic Garden; (C) a Congressional employee as defined by [section 2107 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2107&num=0&edition=prelim) (other than the Architect of the Capitol, an employee of the Architect of the Capitol, and an employee of the Botanic Garden), after he gives notice in writing to the official by whom he is paid of his desire to become subject to this subchapter; (D) a temporary Congressional employee appointed at an annual rate of pay, after he gives notice in writing to the official by whom he is paid of his desire to become subject to this subchapter; (E) a United States Commissioner whose total pay for services performed as Commissioner is not less than $3,000 in each of the last 3 consecutive calendar years ending after December 31, 1954; (F) an individual employed by a county committee established under [section 590h(b) of title 16](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section590h/b&num=0&edition=prelim); (G) an individual first employed by the government of the District of Columbia before October 1, 1987; (H) an individual employed by Gallaudet College; (I) an individual appointed to a position on the office staff of a former President under section 1(b) of the Act of August 25, 1958 (72 Stat. 838); (J) an alien (i) who was previously employed by the Government, (ii) who is employed full time by a foreign government

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6001 — Notice or regulations requiring records,

Page 3294 TITLE 26—INTERNAL REVENUE CODE § 6001 1 Section numbers editorially supplied. Editorial Notes AMENDMENTS 1980—Pub. L. 96–589, § 6(g)(3)(E), Dec. 24, 1980, 94 Stat. 3410, substituted ‘‘Jeopardy, receiverships, etc.’’ for ‘‘Jeopardy, bankruptcy and receiverships’’ in item for chapter 70. CHAPTER 61—INFORMATION AND RETURNS Subchapter Sec.1 A. Returns and records .............................. 6001 B. Miscellaneous provisions ....................... 6101 Subchapter A—Returns and Records Part I. Records, statements, and special returns. II. Tax returns or statements. III. Information returns. IV. Signing and verifying of returns and other documents. V. Time for filing returns and other documents. VI. Extension of time for filing returns. VII. Place for filing returns or other documents. VIII. Designation of income tax payments to Presi- dential Election Campaign Fund. Editorial Notes AMENDMENTS 1966—Pub. L. 89–809, title III, § 302(b), Nov. 13, 1966, 80 Stat. 1588, added item VIII. PART I—RECORDS, STATEMENTS, AND SPECIAL RETURNS Sec. 6001. Notice or regulations requiring records, statements, and special returns. § 6001. Notice or regulations requiring records, statements, and 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 may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may 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 deems sufficient to show whether or not such person is liabl

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