There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 78 - Discovery of Liability and Enforcement of Title (Sections 7601 - 7655)
Subchapter A - Examination and Inspection (Sections 7601 - 7613)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 Subchapter A - Examination and Inspection |
Contains | sections 7601 to 7613 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Sec. 7601 - Canvass of districts for taxable persons and objects
- Sec. 7602 - Examination of books and witnesses
- Sec. 7603 - Service of summons
- Sec. 7604 - Enforcement of summons
- Sec. 7605 - Time and place of examination
- Sec. 7606 - Entry of premises for examination of taxable objects
- Sec. 7607 - Repealed.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
- Sec. 7608 - Authority of internal revenue enforcement officers
- Sec. 7609 - Special procedures for third-party summonses
- Sec. 7610 - Fees and costs for witnesses
- Sec. 7611 - Restrictions on church tax inquiries and examinations
- Sec. 7612 - Special procedures for summonses for computer software
- Sec. 7613 - Cross references
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