U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 61 - INFORMATION AND RETURNS Subchapter A - Returns and Records PART II - TAX RETURNS OR STATEMENTS Subpart D - Miscellaneous Provisions Sec. 6021 - Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts From the U.S. Government Publishing Office, www.gpo.gov §6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts Whenever there are in any internal revenue district any articles subject to tax, which are not owned or possessed by or under the care or control of any person within such district, and of which no list has been transmitted to the Secretary, as required by law or by regulations prescribed pursuant to law, the Secretary shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Secretary, shall be sufficient lists of such articles for all purposes. (Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
26 U.S.C. § 6021
§6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
Edition 2024