Nonpartisan civic infrastructure
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26 U.S.C. § 5369

U.S. CodeFederal
Inventories
About This Law
/us/usc/t26/s5369
Title
26 — Internal Revenue Code
Chapter
STE/CH51
Release
119-84
Release Date
2026-04-17

Section Text

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Each proprietor of premises subject to the provisions of this subchapter shall take and report such inventories as the Secretary may by regulations prescribe. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes Prior ProvisionsA prior section 5369, act Aug. 16, 1954, ch. 736, 68A Stat. 666, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

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