US Code - Subchapter A: Examination and inspection

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Section 7607 Repealed. Pub. L. 98-473, title II, Sec. 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98-573, title II, Sec. 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]
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

Discovery of liability and enforcement of title

General powers and duties