Title 26 — Internal Revenue Code
Subtitle F — Procedure and Administration
Chapter 78. Discovery of Liability and Enforcement of Title
23 sections
Subchapter A — Examination and Inspection
- 7601Canvass of districts for taxable persons and objects
- 7602Examination of books and witnesses
- 7603Service of summons
- 7604Enforcement of summons
- 7605Time and place of examination
- 7606Entry of premises for examination of taxable objects
- 7607Repealed. Pub. L. 98–473, title II, § 320(b)
- 7608Authority of internal revenue enforcement officers
- 7609Special procedures for third-party summonses
- 7610Fees and costs for witnesses
- 7611Restrictions on church tax inquiries and examinations
- 7612Special procedures for summonses for computer software
- 7613Cross references