Examination and Inspection

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
  6. Examination and Inspection

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Section
7601

Canvass of districts for taxable persons and objects

Section
7602

Examination of books and witnesses

Section
7603

Service of summons

Section
7604

Enforcement of summons

Section
7605

Time and place of examination

Section
7606

Entry of premises for examination of taxable objects

Section
7608

Authority of internal revenue enforcement officers

Section
7609

Special procedures for third-party summonses

Section
7610

Fees and costs for witnesses

Section
7611

Restrictions on church tax inquiries and examinations

Section
7612

Special procedures for summonses for computer software

Section
7613

Cross references