26 U.S.C. § 54
Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
[repealed]
Notes of Decisions
Cited in 19
cases, 1936–1986 · leading case: Auto. Club of Mich. v. Comm'r, 353 U.S. 180 (1957).
Auto. Club of Mich. v. Comm'r, 353 U.S. 180 (1957). “36 , 26 U. S. C. § 54 (f). [18] H. R. Rep. No.”
Tad R. Knowles v. United States, 224 F.2d 168 (10th Cir. 1955). “And, every person liable to pay any tax or for the collection thereof is required to “keep such records, render under oath such statements * * * and comply with such rules and regulations, as the Commissioner * * * may from time to time prescribe.”
Lewis Thurston Anderson & Clyde Velma Anderson, Lewis Thurston Anderson v. Comm'r of Internal Revenue, 250 F.2d 242 (5th Cir. 1957). “2d 822 , 827: “When a taxpayer violates the mandate of the statute which re *246 quires him to keep proper records of his income, [ 26 U.S.C.A. § 54 (a)] and conditions are otherwise such that his taxable income may be determined in retrospect only by resort to circumstantial…”
Falsone v. United States, 205 F.2d 734 (5th Cir. 1953). “*739 The taxpayer is required to keep records, 26 U.S.C.A. § 54 (a) and the Commissioner, for the purpose of ascertaining the correctness of any return, is authorized by any officer or employee of the Bureau to examine the taxpayer’s books and records and to require the…”
United States v. Harold Judson, 322 F.2d 460 (9th Cir. 1963). “As was pointed out in the Falsone case, supra, 26 U.S.C.A. § 54 (a) requires the taxpayer to keep records and the Commissioner, for the purpose of ascertaining the correctness of any return, is authorized by any officer or employee of the Bureau to examine the taxpayer’s books…”
Stillman v. United States, 177 F.2d 607 (9th Cir. 1949). “10 The income tax return of appellant Segal listed certain income as derived from “Bonuses and Overcharge oh Sales.” Appellant Stillman more euphemistically referred to this type of income as “Miscellaneous Commissions and Fees on Meat Sales.”
Harry & Amanda Schroeder v. Comm'r of Internal Revenue, 291 F.2d 649 (8th Cir. 1961). “], “Somewhat related is § 54 of the 1939 •Code, Records and Special returns: “‘(a) By taxpayer.”
Anthony Marcella & Bessie Marcella v. Comm'r of Internal Bevenue, 222 F.2d 878 (8th Cir. 1955). “” Section 54 of the Internal Revenue Code of 1939, 26 U.S.C. § 54 , requires the taxpayer to keep such records as the Commissioner with the approval of the Secretary may prescribe.”
United States v. Boccuto, 175 F. Supp. 886 (D.N.J. 1959). “As was pointed out in the Falsone case, supra, 26 U.S.C.A. § 54 (a) requires the taxpayer to keep records and the Commissioner, for the purpose of ascertaining the correctness of any return, is authorized by any officer or employee of the Bureau to examine the taxpayer’s books…”
Burka v. Comm'r of Internal Revenue, 179 F.2d 483 (4th Cir. 1950). “Their evidence, however, shows that they failed to keep an adequate account of their receipts and disbursements as contemplated by Section 54(a) of the Internal Revenue Code, 26 U.S.C.A. § 54 *485 (a), and that in consequence their records were in extremely bad shape.”
Hooper v. United States, 216 F.2d 684 (10th Cir. 1954). “By virtue of 26 U.S.C.A. § 54 (a) and Supplement to Regulations 111 — Income Tax, § 29.”
Roberts Dairy Co. v. Comm'r of Internal Revenue, 195 F.2d 948 (8th Cir. 1952). “Section 117 of the Act, 26 U.S.C.A. § 54 , required organizations exempt from tax to file information returns.”
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