Section 5141 · Registration

Amended 1 time on record

Applied in 1 court decisions — leading case Commissioner of Internal Revenue v. Manus Muller & Co. (1935)

Most recently applied in Commissioner of Internal Revenue v. Manus Muller & Co. (July 1935)

For provisions relating to registration in the case of persons engaged in any trade or business on which a special tax is imposed, see section 7011(a).

Editorial notes U.S. Code · Office of the Law Revision Counsel

Prior Provisions

A prior section 5141, act Aug. 16, 1954, ch. 736, 68A Stat. 624, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.