- § 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 Repealed. 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]
- § 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
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26 U.S. Code Subchapter A - Examination and Inspection
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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.