301.7301 Statutory provisions; property subject to tax. 301.7302 Statutory provisions; property used in violation of internal revenue laws. 301.7303 Statutory provisions; other property subject to forfeiture. 301.7304 Statutory provisions; penalty for fraudulently claiming drawback. 301.7304-1 Penalty for fraudulently claiming drawback. PROVISIONS COMMON TO FORFEITURES 301.7321 Statutory provisions; authority to seize property subject to forfeiture. 301.7321-1 Seizure of property. 301.7322 Statutory provisions; delivery of seized personal property to U.S. marshal. 301.7322-1 Delivery of seized property to U.S. marshal. 301.7323 Statutory provisions; judicial action to enforce forfeiture. 301.7324 Statutory provisions; special disposition of perishable goods. 301.7324-1 Special disposition of perishable goods. 301.7325 Statutory provisions; personal property valued at $2,500 or less. 301.7325-1 Personal property valued at $2,500 or less. 301.7326 Statutory provisions; disposal of forfeited or abandoned property in special cases. 301.7326-1 Disposal of forfeited or abandoned property in special cases. 301.7327 Statutory provisions; customs laws 301.9000-1 Procedure to be followed by officers and employees of the Internal Revenue Service upon receipt of a request or demand for disclosure of internal revenue records or information. AUTHORITY: The provisions of this Part 301 issued under sec. 7805, I.R.C. 1954; 68A Stat. 917; 26 U.S.C. 7805. SOURCE: The provisions of this Part 301 appear at 32 F.R. 15241, Nov. 3, 1967, unless otherwise noted. NOTE: In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to sections of the Code of Federal Regulations. References in the text to the "Code" are references to the Internal Revenue Code of 1954. Information and Returns RETURNS AND RECORDS RECORDS, STATEMENTS, AND SPECIAL § 301.6001 Statutory provisions; notice or regulations requiring records, statements, and special returns. SEC. 6001. Notice or regulations requiring records, statements, and special returns. Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe. Whenever in the judgment of the Secretary or his delegate it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary or his delegate deems sufficient to show whether or not such person is liable for tax under this title. § 301.6001-1 Notice or regulations requiring records, statements, and special returns. For provisions requiring records, statements, and special returns, see the regulations relating to the particular tax. TAX RETURNS OR STATEMENTS General Requirement § 301.6011 Statutory provisions; general requirement of return, statement, or list. SEC. 6011. General requirement of return, statement, or list—(a) General rule. When required by regulations prescribed by the Secretary or his delegate any person made liable for any tax imposed by this title, or for the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary or his delegate. Every person required to make a return or statement shall include therein the information required by such forms or regulations. (b) Identification of taxpayer. The Secretary or his delegate is authorized to require such information with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons. (c) Return of retailers excise taxes by suppliers—(1) General rule. Under regulations prescribed by the Secretary or his delegate, the Secretary or his delegate may enter into an agreement with any supplier with respect to any retailers excise tax imposed by chapter 31 (not including the taxes imposed by section 4041), whereby such supplier will be liable to return and pay such tax (for the period for which such agreement is in effect) for the person who (without regard to this subsection) is required to return and pay such tax. Except as provided in the regulations prescribed under this subsection (A) All provisions of law (including penalties) applicable in respect of the person who (without regard to this subsection) is required to return and pay the tax shall apply to the supplier entering into the agreement, and (B) The person who (without regard to this subsection) is required to return and pay such tax shall remain subject to all provisions of law (including penalties) applicable in respect of such person. (2) Limitations on agreement authority in the case of house-to-house salesmen. In the case of sales, by house-to-house salesmen, of articles subject to tax under chapter 31 (other than section 4041) which are supplied by a manufacturer or distributor, if the manufacturer or distributor establishes the retail list price at which such articles are to be sold, the Secretary or his delegate shall not, as a condition to entering into an agreement under paragraph (1), require (A) That such house-to-house salesmen execute powers of attorney making such manufacturer or distributor an agent for the return and payment of such tax, (B) That the manufacturer or distributor make separate returns with respect to each such house-to-house salesman, or (C) That the manufacturer or distributor assume any liability for tax on articles supplied by any person other than such manufacturer or distributor. (d) Income, estate, and gift taxes. For requirement that returns of income, estate, and gift taxes be made whether or not there is tax liability, see sections 6012 to 6019, inclusive. [Sec. 6011 as amended by sec. 161, Excise Tax Technical Changes Act 1958 (72 Stat. 1305)] § 301.6011-1 General requirement of return, statement, or list. For provisions requiring returns, statements, or lists, see the regulations relating to the particular tax. Income Tax Returns § 301.6012 Statutory provisions; persons required to make returns of income. SEC. 6012. Persons required to make returns of income-(a) General rule. Returns with respect to income taxes under subtitle A shall be made by the following: (1) Every individual having for the taxable year a gross income of $600 or more (except that any individual who has attained the age of 65 before the close of his taxable year shall be required to make a return only if he has for the taxable year a gross income of $1,200 or more); (2) Every corporation subject to taxation under subtitle A; (3) Every estate the gross income of which for the taxable year is $600 or more; (4) Every trust having for the taxable year any taxable income, or having gross income of $600 or over, regardless of the amount of taxable income; and (5) Every estate or trust of which any beneficiary is a nonresident alien; except that subject to such conditions, limitations, and exceptions and under such regulations as may be prescribed by the Secretary or his delegate, nonresident alien individuals subject to the tax imposed by section 871 and foreign corporations subject to the tax imposed by section 881 may be exempted from the requirement of making returns under this section. (b) Returns made by fiduciaries and receivers (1) Returns of decedents. If an individual is deceased, the return of such individual required under subsection (a) shall be made by his executor, administrator, or other person charged with the property of such decedent. (2) Persons under a disability. If an individual is unable to make a return required under subsection (a) or section 6015(a), the return of such individual shall be made by a duly authorized agent, his committee, guardian, fiduciary or other person charged with the care of the person or property of such individual. The preceding sentence shall not apply in the case of a receiver appointed by authority of law in possession of only a part of the property of an individual. (3) Receivers, trustees and assignees for corporations. In a case where a receiver, trustee in bankruptcy, or assignee, by order of a court of competent jurisdiction, by operation of law or otherwise, has possession of or holds title to all or substantially all the prop |