§ 7605. Time and place of examination

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 902 · 68A Stat. 902

   Enacted · 26 U.S.C. § 7605

   Aug. 16, 1954, ch. 736, 68A Stat. 902

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 902

2. 1956

   Public Law not identified

   Inserted · 26 U.S.C. § 7605(a)

   Subsec. (a). Act June 29, 1956, inserted references to section 6421(f)(2)

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   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.

3. 1965

   Excise Tax Reduction Act of 1965

   Pub. L. 89–44 title II § 202(c)(4) · 79 Stat. 136

   Inserted · 26 U.S.C. § 7605(a)

   Pub. L. 89–44 inserted references to section 6424(d)(2)

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 89–44 inserted references to section 6424(d)(2).

   Enacted provision · exact public law section
   (4) Sections 7210, 7603, and 7604, and the first sentence of section 7605(a), are each amended by inserting “6424(d)(2),” 68A Stat. 854, 70 Stat. 91, 396. after “6421(f)(2),”. The second sentence of section 7605(a) is amended by striking out “or 6421(f)(2),” and inserting in lieu thereof “, 6421(f)(2), or 6424(d)(2),”.

4. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 title I § 121(f) · 83 Stat. 487

   Added · 26 U.S.C. § 7605(c)

   Pub. L. 91–172 added subsec. (c)

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 91–172 added subsec. (c).

   Enacted provision · exact public law section
   (f) Restriction on Examination of Churches.— Section 7605 (relating to time and place of examination) is amended by adding at the end thereof the following new subsection: “(c) Restriction on Examination of Churches.— No examination of the books of account of a church or convention or association of churches shall be made to determine whether such organization may be engaged in the carrying on of an unrelated trade or business or may be otherwise engaged in activities which may be subject to tax under part III of subchapter F of chapter 1 of this title (sec. 511 and following, relating to taxation of business income of exempt organizations) unless the Secretary or his delegate (such officer being no lower than a principal internal revenue officer for an internal revenue region) believes that such organization may be so engaged and so notifies the organization in advance of the examination. No examination of the religious activities of such an organization shall be made except to the extent necessary to determine whether such organization is a church or a convention or association of churches, and no examination of the books of account of such an organization shall be made other than to the extent necessary to determine the amount of tax imposed by this title.”

5. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 title II § 207(d)(9) · 84 Stat. 219

   Inserted · 26 U.S.C. § 7605(a)

   Pub. L. 91–258 inserted references to section 6427(e)(2)

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 91–258 inserted references to section 6427(e)(2).

   Enacted provision · exact public law section
   SEC. 207. PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND SPECIAL FUELS. (a) Payments With Respect to Certain Nontaxable Uses of Fuels.— Subchapter B of chapter 65 (relating to rules of special Ante, p. 245. application) is amended by adding after section 6426 (as added by section 406 (e) of this title) the following new section:

6. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 7605(a)

   Pub. L. 94–455 struck out “or his delegate” after “Secretary”

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

7. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 7605(b); 26 U.S.C. § 7605(c)

   Pub. L. 94–455 struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Subsecs. (b), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

8. 1976

   Pub. L. 94–530 § 1(c)(6) · 90 Stat. 2487

   Substituted · 26 U.S.C. § 7605(a)

   Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)” wherever appearing

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)” wherever appearing.

   Enacted provision · exact public law section
   (1) Subsections (a)(4) and (c) of section 39 of such Code are 26 USC 39. each amended by striking out “6427 (f)” and inserting in lieu thereof “6427(g)”.

9. 1978

   Highway Revenue Act of 1978

   Pub. L. 95–599 title V § 505(c)(5) · 92 Stat. 2689

   Substituted · 26 U.S.C. § 7605(a)

   Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)” wherever appearing

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)” wherever appearing.

   Enacted provision · exact public law section
   (5) Sections 7210, 7603, 7604(b), and 7605(a) of such Code 26 USC 7210, 7603, 7604, 7605. are each amended by striking out “6427(f)(2)” each place it appears and inserting in lieu thereof “6427(g)(2)”.

10. 1980

    Pub. L. 96–223 title II § 232(d)(4)(E) · 94 Stat. 229

    Substituted · 26 U.S.C. § 7605(a)

    Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)” wherever appearing

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)” wherever appearing.

    Enacted provision · exact public law section
    (E) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 26 USC 7210, 7603, 7604, 7605, 7609, 7610. 7609(c)(1), and 7610(c) are each amended by striking out “6427(g)(2)” each place it appears and inserting in lieu thereof “6427(h)(2)”.

11. 1983

    Surface Transportation Assistance Act of 1982

    Pub. L. 97–424 title V § 515(b)(12) · 96 Stat. 2097

    Struck · 26 U.S.C. § 7605(a)

    Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),” wherever appearing

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),” wherever appearing.

    Enacted provision · exact public law section
    (12) 26 USC 7210, 7603–7605, 7609, 7610. Sections 7210, 7603, 7604, 7605, 7609(c)(1), and 7610(c) are each amended by striking out “6424(d)(2),” each place it appears.

12. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 911(d)(2)(G) · 98 Stat. 494

    Substituted · 26 U.S.C. § 7605(a)

    Pub. L. 98–369, § 911(d)(2)(G), substituted “6427(i)(2)” for “6427(h)(2)” in two places

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 98–369, § 911(d)(2)(G), substituted “6427(i)(2)” for “6427(h)(2)” in two places.

    Enacted provision · exact public law section
    (G) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 26 USC 7210, 7603–7605, 7609, 7616. 7609(c)(1), and 7610(c) are each amended by striking out “6427(h)(2)” each place it appears and inserting in lieu thereof “6427(i)(2)”.

13. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 1033(c)(1) · 98 Stat. 494

    1. Amended · 26 U.S.C. § 7605(c)

       Pub. L. 98–369, § 1033(c)(1), amended subsec. (c) generally

    2. Substituted · 26 U.S.C. § 7605(c)

       Pub. L. 98–369, § 1033(c)(1), substituting a cross reference relating to church tax inquiries for provisions relating to church tax inquiries

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (1) Subsection (c) of section 7605 (relating to time and place of 26 USC 7605. examination) is amended to read as follows: “(C) Cross Reference.— “For provisions restricting church tax inquiries and examinations, see section 7611.” Ante, p. 1034.

14. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 title XVII § 1703(e)(2)(G) · 100 Stat. 2085

    1. Amended · 26 U.S.C. § 7605(a)

       Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12)

    2. Substituted · 26 U.S.C. § 7605(a)

       Pub. L. 99–514, as substituted “6427(j)(2)” for “6427(i)(2)” in two places

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (G) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 7609(c)(1), and 7610(c) are amended by striking out “section 6427(i)(2)” and inserting in lieu thereof “section 6427(j)(2)”.

    Effective date note
    Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

15. 1988

    Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 § 1017(c)(12) · 102 Stat. 3342

    Changed · 26 U.S.C. § 7605(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

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (12) Subparagraph (G) of section 1703(e)(2) of the Reform Act 100 Stat. 2774. is amended by striking out all that follows “are amended” and inserting in lieu thereof by striking out ‘6427(i)(2)’ and inserting in lieu thereof “6427(j)2j.”

    Effective date note
    Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

16. 1988

    Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 § 1017(c)(9) · 102 Stat. 3342

    Substituted · 26 U.S.C. § 7605(a)

    Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)” in two places

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)” in two places.

    Enacted provision · exact public law section
    (9) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 7609(c)(1), and 7610(c) of the 1986 Code are each amended by striking out “6421(f)(2)” and inserting in lieu thereof “6421(g)(2)”.

    Effective date note
    Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

16 of 18 references resolved to an enrolled provision · 1 partial · 1 unresolved