Notes on 26 U.S.C. § 6001 : US Code - Notes

Search Notes on 26 U.S.C. § 6001 : US Code - Notes

(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.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to calendar years
beginning after Dec. 31, 1982, see section 314(e) of Pub. L. 97-
248, set out as a note under section 6053 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Section 501(c) of Pub. L. 95-600 provided that: "The amendments
made by this section [amending this section and section 6041 of
this title] shall apply to payments made after December 31, 1978."