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2018 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
| United States Code, 2018 Edition, 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 |
| sections 7601 to 7613 |
| 2018 |
| January 14, 2019 |
| No |
| 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- Sec. 7607 - Repealed.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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