CHAPTER 61— INFORMATION AND RETURNS›Subchapter B— Miscellaneous Provisions
§ 6117. Cross reference
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
For inspection of records, returns, etc., concerning gasoline or lubricating oils, see section 4102.
(Aug. 16, 1954, ch. 736, 68A Stat. 756, § 6109; renumbered § 6110, Pub. L. 87–397, § 1(a), Oct. 5, 1961, 75 Stat. 828; renumbered § 6111 and amended Pub. L. 94–455, title XII, § 1201(a), title XIX, § 1906(a)(8), Oct. 4, 1976, 90 Stat. 1660, 1824; renumbered § 6112, renumbered § 6113, Pub. L. 98–369, div. A, title I, §§ 141(a), 142(a), July 18, 1984, 98 Stat. 677, 681; renumbered § 6114, Pub. L. 100–203, title X, § 10701(a), Dec. 22, 1987, 101 Stat. 1330–457; renumbered § 6115, Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532; renumbered § 6116, Pub. L. 103–66, title XIII, § 13173(a), Aug. 10, 1993, 107 Stat. 456; renumbered § 6117, Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code