26 U.S.C. Chapter 78 — DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE

• § 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
• § 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
• § 7621— Internal revenue districts
• § 7622— Authority to administer oaths and certify
• § 7623— Expenses of detection of underpayments and fraud, etc.
• § 7624— Reimbursement to State and local law enforcement agencies
• § 7651— Administration and collection of taxes in possessions
• § 7652— Shipments to the United States
• § 7653— Shipments from the United States
• § 7654— Coordination of United States and certain possession individual income taxes
• § 7655— Cross references