Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code
/
TITLE 26 - INTERNAL REVENUE...
/
Subtitle F—Procedure and Ad...
/
CHAPTER 78—DISCOVERY OF LIA...
/
Subchapter A—Examination and Inspection (§§ 760...
Subchapter A—Examination and Inspection (§§ 7601 – 7613)
§ 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 Repealed.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