CHAPTER 78— DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
Subchapter A— Examination and Inspection
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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 Repealed.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…
- § 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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