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2017 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 78 - Discovery of Liability and Enforcement of Title
Subchapter A - Examination and Inspection
Sec. 7601 - Canvass of districts for taxable persons and objects
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| 26 U.S.C. § 7601 (2017) |
| §7601. Canvass of districts for taxable persons and objects |
|
(a) General rule
The Secretary shall, to the extent he deems it practicable, cause officers or employees of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed. (b) PenaltiesFor penalties applicable to forcible obstruction or hindrance of Treasury officers or employees in the performance of their duties, see section 7212. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
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AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE Subchapter A - Examination and Inspection Sec. 7601 - Canvass of districts for taxable persons and objects |
| section 7601 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 90 Stat. 1834 |
| Public Law 94-455 |
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