Laws: Cases and Codes : U.S. Code : Title 26 : Section 6001
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U.S. Code as of:
01/19/04
Section 6001 - Notes
SOURCE
(Aug. 16, 1954, ch. 736, 68A Stat. 731; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-600,
title V, Sec. 501(a), Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97-248,
title III, Sec. 314(d), Sept. 3, 1982, 96 Stat. 605.)
AMENDMENTS
1982 - Pub. L. 97-248 inserted ", records necessary to comply
with section 6053(c)," after "charge receipts".
1978 - Pub. L. 95-600 inserted provision at end relating to only
records which an employer shall be required to keep in connection
with charged tips.
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 874, 911, 4403, 6033 of
this title.
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