U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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§ 4412. Registration

(a) Requirement

     Each person required to pay a special tax under this subchapter shall register with the official in charge of the internal revenue district—

     (1) his name and place of residence;

     (2) if he is liable for tax under subchapter A, each place of business where the activity which makes him so liable is carried on, and the name and place of residence of each person who is engaged in receiving wagers for him or on his behalf; and

     (3) if he is engaged in receiving wagers for or on behalf of any person liable for tax under subchapter A, the name and place of residence of each such person.

(b) Firm or company

     Where subsection (a) requires the name and place of residence of a firm or company to be registered, the names and places of residence of the several persons constituting the firm or company shall be registered.

(c) Supplemental information

     In accordance with regulations prescribed by the Secretary, the Secretary may require from time to time such supplemental information from any person required to register under this section as may be needful to the enforcement of this chapter.

(Aug. 16, 1954, ch. 736, 68A Stat. 527; Pub. L. 94–455, title XIX, § 1906(b)(13)(I), Oct. 4, 1976, 90 Stat. 1835.)

Amendments

     1976—Subsec. (c). Pub. L. 94–455 substituted "the Secretary may" for "he or his delegate may".

Persons Paying Tax and Registering Before December 1, 1974

     Persons registered before Dec. 1, 1974 under this section (as in effect on July 1, 1974) for the year ending June 30, 1975, not required to reregister under this section for such year, see section 3(d)(2) of Pub. L. 93–499, set out as a note under section 4411 of this title.

Section Referred to in Other Sections

     This section is referred to in sections 4401, 7012, 7272 of this title.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 4412. Registration," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed September 29, 2022, http://www.originalsources.com/Document.aspx?DocID=51F3G26TDP94C1L.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 4412. Registration." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 29 Sep. 2022. http://www.originalsources.com/Document.aspx?DocID=51F3G26TDP94C1L.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 4412. Registration' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 29 September 2022, from http://www.originalsources.com/Document.aspx?DocID=51F3G26TDP94C1L.