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TITLE 26 > Subtitle F > CHAPTER 78 > Subchapter A

Subchapter A—Examination and Inspection

  • § 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 Repealed.]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

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