26 USC Subtitle F, CHAPTER 78, Subchapter B: Front Matter
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26 USC Subtitle F, CHAPTER 78, Subchapter B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLESubchapter B-General Powers and Duties
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Subchapter B-General Powers and Duties

Sec.
7621.
Internal revenue districts.
7622.
Authority to administer oaths and certify.
7623.
Expenses of detection and punishment of frauds.
7624.
Reimbursement to State and local law enforcement agencies.

        

Amendments

1988- Pub. L. 100–690, title VII, §7602(d)(1), Nov. 18, 1988, 102 Stat. 4508 , added item 7624.