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119th Congress

Title 26 — Internal Revenue Code

Chapter 78 — Discovery of Liability and Enforcement of Title

§ 7613. Cross references

Statutory text

(a)

Inspection of books, papers, records, or other data

For inspection of books, papers, records, or other data in the case of—

(1)

Wagering, see section 4423.

(2)

Alcohol, tobacco, and firearms taxes, see subtitle E.

(b)

Search warrants

For provisions relating to—

(1)

Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure.

(2)

Issuance of search warrants with respect to subtitle E, see section 5557.

(3)

Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.

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. Aug. 16, 1954, ch. 736, 68A Stat. 903, § 7607 · 68A Stat. 903

    Enacted · 26 U.S.C. § 7613

    Aug. 16, 1954, ch. 736, 68A Stat. 903, § 7607

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 903, § 7607

  2. Pub. L. 85–859 § 204(15) · 72 Stat. 1275

    Added · 26 U.S.C. § 7613(a)(6)

    Pub. L. 85–859, § 204(15), added par. (6)

    Source evidence

    Code amendment note
    Subsec. (a)(6). Pub. L. 85–859, § 204(15), added par. (6).

    Enacted provision · exact public law section
    (15) Section 7609 (as renumbered by paragraph (14)) is amended to read as follows: “SEC. 7609. CROSS REFERENCES. “(a) Inspection of Books, Papers, Records, or Other Data.— “For inspection of books, papers, records, or other data in the case of— “(1) Wholesale dealers in oleomargarine, see section 4597. “(2) Wholesale dealers in process or renovated butter or adulterated butter, see section 4815 (b). “(3) Opium, opiates, and coca leaves, see section 4702 (a), 4705, 4721, 4773. “(4) Marihuana, see sections 4742, 4753 (b), and 4773. “(5) Wagering, see section 4423. “(6) Alcohol, tobacco, and firearms taxes, see subtitle E. “(b) Search Warrants.— “For provisions relating to— “(1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure. “(2) Issuance of search warrants with respect to subtitle E, see section 5557. “(3) Search warrants with respect to property used in violation of the internal revenue laws, sec section 7302.”

  3. Pub. L. 85–859 § 204(15) · 72 Stat. 1275

    Substituted · 26 U.S.C. § 7613(b)(2)

    Pub. L. 85–859, § 204(15), substituted “with respect to subtitle E, see section 5557” for “in connection with industrial alcohol, etc., see sections 5314 and 7302”

    Source evidence

    Code amendment note
    Subsec. (b)(2). Pub. L. 85–859, § 204(15), substituted “with respect to subtitle E, see section 5557” for “in connection with industrial alcohol, etc., see sections 5314 and 7302”.

    Enacted provision · exact public law section
    (15) Section 7609 (as renumbered by paragraph (14)) is amended to read as follows: “SEC. 7609. CROSS REFERENCES. “(a) Inspection of Books, Papers, Records, or Other Data.— “For inspection of books, papers, records, or other data in the case of— “(1) Wholesale dealers in oleomargarine, see section 4597. “(2) Wholesale dealers in process or renovated butter or adulterated butter, see section 4815 (b). “(3) Opium, opiates, and coca leaves, see section 4702 (a), 4705, 4721, 4773. “(4) Marihuana, see sections 4742, 4753 (b), and 4773. “(5) Wagering, see section 4423. “(6) Alcohol, tobacco, and firearms taxes, see subtitle E. “(b) Search Warrants.— “For provisions relating to— “(1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure. “(2) Issuance of search warrants with respect to subtitle E, see section 5557. “(3) Search warrants with respect to property used in violation of the internal revenue laws, sec section 7302.”

  4. Pub. L. 85–859 § 204(15) · 72 Stat. 1275

    Added · 26 U.S.C. § 7613(b)(3)

    Pub. L. 85–859, § 204(15), added par. (3)

    Source evidence

    Code amendment note
    Subsec. (b)(3). Pub. L. 85–859, § 204(15), added par. (3).

    Enacted provision · exact public law section
    (15) Section 7609 (as renumbered by paragraph (14)) is amended to read as follows: “SEC. 7609. CROSS REFERENCES. “(a) Inspection of Books, Papers, Records, or Other Data.— “For inspection of books, papers, records, or other data in the case of— “(1) Wholesale dealers in oleomargarine, see section 4597. “(2) Wholesale dealers in process or renovated butter or adulterated butter, see section 4815 (b). “(3) Opium, opiates, and coca leaves, see section 4702 (a), 4705, 4721, 4773. “(4) Marihuana, see sections 4742, 4753 (b), and 4773. “(5) Wagering, see section 4423. “(6) Alcohol, tobacco, and firearms taxes, see subtitle E. “(b) Search Warrants.— “For provisions relating to— “(1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure. “(2) Issuance of search warrants with respect to subtitle E, see section 5557. “(3) Search warrants with respect to property used in violation of the internal revenue laws, sec section 7302.”

  5. Controlled Substances Import and Export Act

    Pub. L. 91–513 title III § 1102(h) · 84 Stat. 1236

    Struck · 26 U.S.C. § 7613(a)

    Pub. L. 91–513 struck out pars. (3) and (4) which related to opium, opiates, and coca leaves and to marihuana, respectively, and which made reference to sections 4702(a), 4705, 4721, and 4773, and to sections 4742, 4753(b), and 4773, respectively

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 91–513 struck out pars. (3) and (4) which related to opium, opiates, and coca leaves and to marihuana, respectively, and which made reference to sections 4702(a), 4705, 4721, and 4773, and to sections 4742, 4753(b), and 4773, respectively.

    Enacted provision · exact public law section
    (h) Section 7609(a) of the Internal Revenue Code of 1954 (relating 72 Stat. 1430. to cross references) is amended by striking out paragraphs (3) and (4).

    Effective date note
    Amendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.

  6. Pub. L. 94–455 § 1904(b)(7)(D) · 90 Stat. 1520

    1. Struck · 26 U.S.C. § 7613(a)

      Pub. L. 94–455, § 1904(b)(7)(D), (9)(E), struck out pars. (1) and (2) relating to cross references to wholesale dealers in oleomargarine and wholesale dealers in process or renovated butter or adulterated butter, respectively

    2. Redesignated · 26 U.S.C. § 7613(a)

      Pub. L. 94–455, § 1904(b)(7)(D), (9)(E), redesignated pars. (5) and (6) as (1) and (2), respectively

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 94–455, § 1904(b)(7)(D), (9)(E), struck out pars. (1) and (2) relating to cross references to wholesale dealers in oleomargarine and wholesale dealers in process or renovated butter or adulterated butter, respectively, and redesignated pars. (5) and (6) as (1) and (2), respectively.

    Enacted provision · exact public law section
    (D) Section 7611(a), as redesignated by this Act, is Ante, p. 1699. amended by striking out paragraph (1).

6 of 7 references resolved to an enrolled provision · 1 partial

Editorial Notes

Amendments1958–1976 · 3 rounds

1976

Subsec. (a). Pub. L. 94–455, § 1904(b)(7)(D), (9)(E), struck out pars. (1) and (2) relating to cross references to wholesale dealers in oleomargarine and wholesale dealers in process or renovated butter or adulterated butter, respectively, and redesignated pars. (5) and (6) as (1) and (2), respectively.

1970

Subsec. (a). Pub. L. 91–513 struck out pars. (3) and (4) which related to opium, opiates, and coca leaves and to marihuana, respectively, and which made reference to sections 4702(a), 4705, 4721, and 4773, and to sections 4742, 4753(b), and 4773, respectively.

1958

Subsec. (a)(6). Pub. L. 85–859, § 204(15), added par. (6).

Subsec. (b)(2). Pub. L. 85–859, § 204(15), substituted “with respect to subtitle E, see section 5557” for “in connection with industrial alcohol, etc., see sections 5314 and 7302”.

Subsec. (b)(3). Pub. L. 85–859, § 204(15), added par. (3).

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after , see section 1105(a) of Pub. L. 91–513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.

Effective Date of 1958 Amendment

Amendment by Pub. L. 85–859 effective , see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

Savings Provision

Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under sections 171 to 174 of Title 21, Food and Drugs.

Credits

1954–1998 · 7 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 903, § 7607
  2. 1956renumbered § 7608, July 18, 1956, ch. 629, title I, § 104(a), 70 Stat. 570
  3. 1958renumbered § 7609 and amended Pub. L. 85–859, title II, § 204(14), (15), , 72 Stat. 1429, 1430
  4. 1970Pub. L. 91–513, title III, § 1102(h), , 84 Stat. 1293
  5. 1976renumbered § 7611 and amended Pub. L. 94–455, title XII, § 1205(a), title XIX, § 1904(b)(7)(D), (9)(E), , 90 Stat. 1699, 1815, 1816
  6. 1984renumbered § 7612, Pub. L. 98–369, div. A, title X, § 1033(a), , 98 Stat. 1034
  7. 1998renumbered § 7613, Pub. L. 105–206, title III, § 3413(a), , 112 Stat. 751.
Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 903, § 7607; renumbered § 7608, July 18, 1956, ch. 629, title I, § 104(a), 70 Stat. 570; renumbered § 7609 and amended Pub. L. 85–859, title II, § 204(14), (15), , 72 Stat. 1429, 1430; Pub. L. 91–513, title III, § 1102(h), , 84 Stat. 1293; renumbered § 7611 and amended Pub. L. 94–455, title XII, § 1205(a), title XIX, § 1904(b)(7)(D), (9)(E), , 90 Stat. 1699, 1815, 1816; renumbered § 7612, Pub. L. 98–369, div. A, title X, § 1033(a), , 98 Stat. 1034; renumbered § 7613, Pub. L. 105–206, title III, § 3413(a), , 112 Stat. 751.)

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s7613