Title 26, Internal Revenue CodeRelease 119-110
§5415 Records and Returns
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter G — Breweries › PART II — OPERATIONS › § 5415
Summary
Brewers must keep books and records in the format the Treasury Secretary requires to protect tax revenue. They must save them for whatever time the Secretary sets and let tax officials inspect them and copy parts during business hours. Brewers must also file honest, accurate reports about their operations using the forms, times, and reporting periods the Secretary decides.
Full Legal Text
Title 26, §5415
Internal Revenue Code, Source: USLM XML via OLRC
(a)Records
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)Returns
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
Sep 22, 2026
Release point: 119-110