26 U.S.C. § 7613
Title 26
Chapter 78
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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§ 7613. Cross references
- (a) For inspection of books, papers, records, or other data in the case of—
- (1) Wagering, see section 4423.
- (2) Alcohol, tobacco, and firearms taxes, see subtitle E.
- (b) For provisions relating to—
- (1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure.
- (2) Issuance of search warrants with respect to subtitle E, see section 5557.
- (3) Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.
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