Notes on examination and inspection : US Code - Notes

Search Notes on examination and inspection : US Code - Notes

Sec.
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.
[7607. Repealed.]
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.

AMENDMENTS
1998 - Pub. L. 105-206, title III, Sec. 3413(d), July 22, 1998,
112 Stat. 754, added items 7612 and 7613 and struck out former item
7612 "Cross references".
1984 - Pub. L. 98-573, title II, Sec. 213(b)(2), Oct. 30, 1984,
98 Stat. 2988, struck out item 7607 "Additional authority for
Bureau of Customs".
Pub. L. 98-369, div. A, title X, Sec. 1033(c)(2), July 18, 1984,
98 Stat. 1039, added item 7611 and redesignated former item 7611 as
7612.
1976 - Pub. L. 94-455, title XII, Sec. 1205(b), Oct. 4, 1976, 90
Stat. 1702, substituted "Special procedures for third-party
summonses" for "Cross references" in item 7609 and added items 7610
and 7611.
1970 - Pub. L. 91-513, title III, Sec. 1102(g)(2), Oct. 27, 1970,
84 Stat. 1293, struck out "Bureau of Narcotics and" before "Bureau
of Customs" in item 7607.
1958 - Pub. L. 85-859, title II, Sec. 204(16), Sept. 2, 1958, 72
Stat. 1430, added item 7608 and redesignated former item 7608 as
7609.
1956 - Act July 18, 1956, ch. 629, Sec. 104(b), 70 Stat. 570,
added item 7607 and redesignated former item 7607 as 7608.