Public Law 119-83 (04/13/2026)

26 U.S.C. § 5369

Inventories

Each proprietor of premises subject to the provisions of this subchapter shall take and report such inventories as the Secretary may by regulations prescribe.

Pub. L. 85–859, title II, § 20172 Stat. 1381 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 (Added , , ; amended , , .)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 736 68A Stat. 666 Pub. L. 85–859A prior section 5369, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

Amendments

Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.