Current through Pub. L. 119-100Open in workspace

§ 5369 Inventories

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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5369

Source: decipher.legal/usc/26/5369 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)