Examination and Inspection
7601Canvass of districts for taxable persons and objects7602Examination of books and witnesses7603Service of summons7604Enforcement of summons7605Time and place of examination7606Entry of premises for examination of taxable objects7607Repealed. 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]Repealed7608Authority of internal revenue enforcement officers7609Special procedures for third-party summonses7610Fees and costs for witnesses7611Restrictions on church tax inquiries and examinations7612Special procedures for summonses for computer software7613Cross references