Title 26, Chapter 78
Internal Revenue Code — 23 sections
- § 7601 Section 7601 - Canvass of districts for taxable persons and objects
- § 7602 Section 7602 - Examination of books and witnesses
- § 7603 Section 7603 - Service of summons
- § 7604 Section 7604 - Enforcement of summons
- § 7605 Section 7605 - Time and place of examination
- § 7606 Section 7606 - Entry of premises for examination of taxable objects
- § 7607 Section 7607 - Repealed.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 Section 7608 - Authority of internal revenue enforcement officers
- § 7609 Section 7609 - Special procedures for third-party summonses
- § 7610 Section 7610 - Fees and costs for witnesses
- § 7611 Section 7611 - Restrictions on church tax inquiries and examinations
- § 7612 Section 7612 - Special procedures for summonses for computer software
- § 7613 Section 7613 - Cross references
- § 7621 Section 7621 - Internal revenue districts
- § 7622 Section 7622 - Authority to administer oaths and certify
- § 7623 Section 7623 - Expenses of detection of underpayments and fraud, etc.
- § 7624 Section 7624 - Reimbursement to State and local law enforcement agencies
- § 7641 Section 7641 - Repealed. Pub. L. 94–455, title XIX , § 1906(a)(54), Oct. 4, 1976 , 90 Stat. 1832 ]
- § 7651 Section 7651 - Administration and collection of taxes in possessions
- § 7652 Section 7652 - Shipments to the United States
- § 7653 Section 7653 - Shipments from the United States
- § 7654 Section 7654 - Coordination of United States and certain possession individual income taxes
- § 7655 Section 7655 - Cross references