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Examination and Inspection | Midpage
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United States Code
Title 26
F
Chapter 78
Subchapter A
Examination and Inspection
7601
Canvass of districts for taxable persons and objects
7602
Examination of books and witnesses
7603
Service of summons
7604
Enforcement of summons
7605
Time and place of examination
7606
Entry of premises for examination of taxable objects
7608
Authority of internal revenue enforcement officers
7609
Special procedures for third-party summonses
7610
Fees and costs for witnesses
7611
Restrictions on church tax inquiries and examinations
7612
Special procedures for summonses for computer software
7613
Cross references