1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter G
  6. part II
  7. § 5415

View all text of Part II [§ 5411 - § 5418]

§ 5415. Records and returns
(a) Records
(b) Returns
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 5415