26 USC tF - Examination and Inspection

United States Code

U.S. Code most recently checked for updates: Feb 01, 2023

§ 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 Repealed.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