Discovery of Liability and Enforcement of Title
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 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.
- § 301.7641-1 Supervision of operations of certain manufacturers.
- § 301.7654-1 Coordination of U.S. and Guam individual income taxes.
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