26 USC § 5415 - Records and returns

---
identifier: "/us/usc/t26/s5415"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5415 - Records and returns"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5415"
section_name: "Records and returns"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "G"
subchapter_name: "Breweries"
part_number: "II"
part_name: "OPERATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 5415. Records and returns

**(a)** **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.

**(b)** **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.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Prior Provisions

A prior section 5415, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1976—Subsecs. (a), (b).  struck out “or his delegate” after “Secretary” wherever appearing.