§5122. Recordkeeping by retail dealers — Inbound Citations
26 U.S.C. § 5122
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 5122 as a whole
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Every dealer who is subject to the recordkeeping requirements under section 5121 or 5122 shall register with the Secretary such dealer’s name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In the case of a firm or company, the names of the several persons constituting the same, and the places of residence, shall be so registered.
Citations to §5122(c)
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(4) For definitions of retail dealers, see section 5122(c).