26 U.S.C. 6001: every person liable for tax keeps the records the Secretary prescribes (26 U.S.C. 6001)
The duty to keep tax records comes from the Internal Revenue Code itself; the regulations and the IRS's pages set the detail.
Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text
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In the source's own words
“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.”
Where it was read
Figures it counts in
It is shown on its own, not counted into a figure.
Cited in this guide