church tax examination
Defined in 1 place of the United States Code.
The term “church tax examination” means any examination for purposes of making a determination described in paragraph (2) of—
(A) church records at the request of the Internal Revenue Service, or
(B) the religious activities of any church.
Source
- 1994–present26 U.S.C. § 7611Internal Revenue Code · Restrictions on church tax inquiries and examinations · for purposes of this section