Title 26 — Internal Revenue CodeRelease 119-73

§5415 Records and returns

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter G— - Breweries › Part PART II— - OPERATIONS › § 5415

Last updated Apr 6, 2026|Official source

Summary

Each brewer must keep records in the form and with the information the Secretary requires to protect tax revenue. The brewer must keep those records for the time the Secretary sets and let tax officials look at them and make copies during business hours. Each brewer must also file honest, accurate reports about their operations and transactions, using the forms, at the times, and for the reporting periods the Secretary requires.

Full Legal Text

Title 26, §5415

Internal Revenue Code — Source: USLM XML via OLRC

(a)Every brewer shall keep records, in such form and containing such information as the Secretary shall prescribe by regulations as necessary for protection of the revenue. These records shall be preserved by the person required to keep such records for such period as the Secretary shall by regulations prescribe, and shall be available during business hours for examination and taking of abstracts therefrom by any internal revenue officer.

(b)Every brewer shall make true and accurate returns of his operations and transactions in the form, at the times, and for such periods as the Secretary shall by regulation prescribe.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5415, act Aug. 16, 1954, ch. 736, 68A Stat. 675, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5415

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73