26 CFR Topic
Examination and Inspection
June 25, 2020
§
301.7641-1
Supervision of operations of certain manufacturers
§
301.7654-1
Coordination of U.S. and Guam individual income taxes
§
301.7601-1
Canvass of districts for taxable persons and objects
§
301.7602-1
Examination of books and witnesses
§
301.7602-2
Third party contacts
§
301.7603-1
Service of summons
§
301.7603-2
Third-party recordkeepers
§
301.7604-1
Enforcement of summons
§
301.7605-1
Time and place of examination
§
301.7606-1
Entry of premises for examination of taxable objects
§
301.7609-1
Special procedures for third-party summonses
§
301.7609-2
Notification of persons identified in third-party summonses
§
301.7609-3
Duty of and protection for the summoned party
§
301.7609-4
Right to intervene; right to institute a proceeding to quash
§
301.7609-5
Suspension of periods of limitations
§
301.7610-1
Fees and costs for witnesses
§
301.7611-1
Questions and answers relating to church tax inquiries and examinations
§
301.7621-1
Internal revenue districts
§
301.7622-1
Authority to administer oaths and certify
§
301.7623-1
General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award
§
301.7623-2
Definitions
§
301.7623-3
Whistleblower administrative proceedings and appeals of award determinations
§
301.7623-4
Amount and payment of award
§
301.7624-1
Reimbursement to State and local law enforcement agencies