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.
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.
Pub. L. 85–859, title II, § 20172 Stat. 1390Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834(Added , , ; amended , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 675Pub. L. 85–859A prior section 5415, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
Amendments
Pub. L. 94–4551976—Subsecs. (a), (b). struck out “or his delegate” after “Secretary” wherever appearing.