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 of underpayments and fraud, etc.

7624.

Reimbursement to State and local law enforcement agencies.

Editorial Notes

Amendments

1996- Pub. L. 104–168, title XII, §1209(b), July 30, 1996, 110 Stat. 1474 , substituted "Expenses of detection of underpayments and fraud, etc." for "Expenses of detection and punishment of frauds." in item 7623.

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