Editorial Notes
Amendments
1988—Subsec. (a). Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below.
Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)” in two places.
1986—Subsec. (a). Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)” in two places.
1984—Subsec. (a). Pub. L. 98–369, § 911(d)(2)(G), substituted “6427(i)(2)” for “6427(h)(2)” in two places.
Subsec. (c). Pub. L. 98–369, § 1033(c)(1), amended subsec. (c) generally, substituting a cross reference relating to church tax inquiries for provisions relating to church tax inquiries.
1983—Subsec. (a). Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),” wherever appearing.
1980—Subsec. (a). Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)” wherever appearing.
1978—Subsec. (a). Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)” wherever appearing.
1976—Subsec. (a). Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)” wherever appearing.
Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Subsecs. (b), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1970—Subsec. (a). Pub. L. 91–258 inserted references to section 6427(e)(2).
1969—Subsec. (c). Pub. L. 91–172 added subsec. (c).
1965—Subsec. (a). Pub. L. 89–44 inserted references to section 6424(d)(2).
1956—Subsec. (a). Act June 29, 1956, inserted references to section 6421(f)(2).
Act Apr. 2, 1956, inserted references to section 6420(e)(2) in second sentence.
Statutory Notes and Related Subsidiaries
Effective Date of 1956 Amendment
Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.
Regulations
Pub. L. 100–647, title VI, § 6228(b), Nov. 10, 1988, 102 Stat. 3732, provided that:
“The Secretary of the Treasury or the Secretary’s delegate shall issue regulations to implement subsection (a) of section 7605 of the 1986 Code (relating to time and place of examination) within 1 year after the date of the enactment of this Act [Nov. 10, 1988].”