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2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE (§§ 7601 - 7655)
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE |
Contains | sections 7601 to 7655 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subchapter A - Examination and Inspection (§§ 7601 - 7613)
- Table Of Contents
- Front Matter
- Section 7601 - Canvass of districts for taxable persons and objects
- Section 7602 - Examination of books and witnesses
- Section 7603 - Service of summons
- Section 7604 - Enforcement of summons
- Section 7605 - Time and place of examination
- Section 7606 - Entry of premises for examination of taxable objects
- Section 7607 - Repealed. Pub. L. 98-473, title II, §320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98-573, title II, §213(b)(1), Oct. 30, 1984, 98 Stat. 2988
- Section 7608 - Authority of internal revenue enforcement officers
- Section 7609 - Special procedures for third-party summonses
- Section 7610 - Fees and costs for witnesses
- Section 7611 - Restrictions on church tax inquiries and examinations
- Section 7612 - Special procedures for summonses for computer software
- Section 7613 - Cross references
- Subchapter B - General Powers and Duties (§§ 7621 - 7624)
- Subchapter C - Repealed (§§ 7641)
- Subchapter D - Possessions (§§ 7651 - 7655)
- Table Of Contents
- Front Matter
- Section 7651 - Administration and collection of taxes in possessions
- Section 7652 - Shipments to the United States
- Section 7653 - Shipments from the United States
- Section 7654 - Coordination of United States and certain possession individual income taxes
- Section 7655 - Cross references
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