Subchapter A · Examination and Inspection
Contents (13)
- Section 7601Canvass of districts for taxable persons and objects
- Section 7602Examination of books and witnesses
- Section 7603Service of summons
- Section 7604Enforcement of summons
- Section 7605Time and place of examination
- Section 7606Entry of premises for examination of taxable objects
- Section 7607Repealed. Pub. L. 98473, title II, 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98573, title II, 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]
- Section 7608Authority of internal revenue enforcement officers
- Section 7609Special procedures for third-party summonses
- Section 7610Fees and costs for witnesses
- Section 7611Restrictions on church tax inquiries and examinations
- Section 7612Special procedures for summonses for computer software
- Section 7613Cross references