26 U.S. Code Subchapter B - General Powers and Duties


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.


LII has no control over and does not endorse any external Internet site that contains links to or references LII.