26 USC Subchapter A
Examination and Inspection
October 30, 2020
§
7601
Canvass of districts for taxable persons and objects
§
7602
Examination of books and witnesses
§
7603
Service of summons
§
7604
Enforcement of summons
§
7605
Time and place of examination
§
7606
Entry of premises for examination of taxable objects
§
7607
Repealed. Pub. L. 98–473, title II, §320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, §213(b)(1), Oct. 30, 1984, 98 Stat. 2988
§
7608
Authority of internal revenue enforcement officers
§
7609
Special procedures for third-party summonses
§
7610
Fees and costs for witnesses
§
7611
Restrictions on church tax inquiries and examinations
§
7612
Special procedures for summonses for computer software
§
7613
Cross references
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