§6021 — Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
6 cases·2 overruled·4 cited
Statute Text — 26 U.S.C. §6021
Whenever there are in any internal revenue district any articles subject to tax, which are not owned or possessed by or under the care or control of any person within such district, and of which no list has been transmitted to the Secretary, as required by law or by regulations prescribed pursuant to law, the Secretary shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Secretary, shall be sufficient lists of such articles for all purposes.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts
6 Citing Cases
ionship test, a residency test, and an age test, and for whom the taxpayer satisfies an identification requirement. Sec. 32(c)(3)(A). However, in 1998, in the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 6021, 112 Stat. 823, Congress struck the identification requirement from the definition of "qualifying child" under section 32(c)(3)(A). Pursuant to this amendment, the definition of "qualifying child" now includes only the relationship test, th
r credit 1We apply sec. 32 as it was in effect in the years in issue, except sec. 32(c)(3), which was modified retroactively to taxable years beginning after 1990 by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 6021, 112 Stat. 823. - 7 - than are taxpayers with fewer than two qualifying children. Sec. 32(a) and (b). Respondent argues that petitioner had no qualifying children in either 1995 or 1996 because no individual met the relationship and residen