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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. 7606 - Entry of premises for examination of taxable objects
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26 U.S.C. § 7606 (2017) |
§7606. Entry of premises for examination of taxable objects |
(a) Entry during day
The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects. (b) Entry at nightWhen such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties. (c) PenaltiesFor penalty for refusal to permit entry or examination, see section 7342. |
(Aug. 16, 1954, ch. 736, 68A Stat. 903; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing. |
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. 7606 - Entry of premises for examination of taxable objects |
section 7606 |
2017 |
January 12, 2018 |
No |
standard |
90 Stat. 1834 |
Public Law 94-455 |
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