View all text of Subchapter I [§ 5551 - § 5562]
§ 5555. Records, statements, and returns
(a) General
(b) Authority to waive
(c) Photographic copies
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 454(c)(10), July 18, 1984, 98 Stat. 821; Pub. L. 115–123, div. D, title II, § 41112(a), Feb. 9, 2018, 132 Stat. 160; Pub. L. 116–94, div. Q, title I, § 144(i)(1), Dec. 20, 2019, 133 Stat. 3235; Pub. L. 116–260, div. EE, title I, § 106(i)(1), Dec. 27, 2020, 134 Stat. 3045.)