26 USC Subtitle F, CHAPTER 78, Subchapter A: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLESubchapter A-Examination and Inspection

Jump To: MiscellaneousAmendments

Subchapter A-Examination and Inspection

Sec.

7601.

Canvass of districts for taxable persons and objects.

7602.

Examination of books and witnesses.

7603.

Service of summons.

7604.

Enforcement of summons.

7605.

Time and place of examination.

7606.

Entry of premises for examination of taxable objects.

[7607.

Repealed.]

7608.

Authority of internal revenue enforcement officers.

7609.

Special procedures for third-party summonses.

7610.

Fees and costs for witnesses.

7611.

Restrictions on church tax inquiries and examinations.

7612.

Special procedures for summonses for computer software.

7613.

Cross references.

Editorial Notes

Amendments

1998- Pub. L. 105–206, title III, §3413(d), July 22, 1998, 112 Stat. 754 , added items 7612 and 7613 and struck out former item 7612 "Cross references".

1984- Pub. L. 98–573, title II, §213(b)(2), Oct. 30, 1984, 98 Stat. 2988 , struck out item 7607 "Additional authority for Bureau of Customs".

Pub. L. 98–369, div. A, title X, §1033(c)(2), July 18, 1984, 98 Stat. 1039 , added item 7611 and redesignated former item 7611 as 7612.

1976- Pub. L. 94–455, title XII, §1205(b), Oct. 4, 1976, 90 Stat. 1702 , substituted "Special procedures for third-party summonses" for "Cross references" in item 7609 and added items 7610 and 7611.

1970- Pub. L. 91–513, title III, §1102(g)(2), Oct. 27, 1970, 84 Stat. 1293 , struck out "Bureau of Narcotics and" before "Bureau of Customs" in item 7607.

1958- Pub. L. 85–859, title II, §204(16), Sept. 2, 1958, 72 Stat. 1430 , added item 7608 and redesignated former item 7608 as 7609.

1956-Act July 18, 1956, ch. 629, §104(b), 70 Stat. 570 , added item 7607 and redesignated former item 7607 as 7608.