[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6021-1]

[Page 22-23]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                         Information and Returns
 
Sec. 301.6021-1  Listing by district directors of taxable objects owned 
by nonresidents of internal revenue districts.

    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

[[Page 23]]

which no list has been transmitted to the district director, as required 
by law or by regulations prescribed pursuant to law, the district 
director, or other authorized internal revenue officer or employee, 
shall enter the premises where such articles are situated, shall make 
such inspection of the articles as may be necessary, and shall make 
lists of the same according to the forms prescribed. Such lists, being 
subscribed by the district director or other authorized internal revenue 
officer or employee, shall be sufficient lists of such articles for all 
purposes.

                           information returns

      Information Concerning Persons Subject to Special Provisions