Table of Contents

Subtitle f - Procedure and Administration .

Chapter 78 - Discovery of Liability and Enforcement of Title .


Subchapter a - Examination and Inspection .


26 USC 7601 - Sec. 7601. Canvass of districts for taxable persons and objects

26 USC 7602 - Sec. 7602. Examination of books and witnesses

26 USC 7603 - Sec. 7603. Service of summons

26 USC 7604 - Sec. 7604. Enforcement of summons

26 USC 7605 - Sec. 7605. Time and place of examination

26 USC 7606 - Sec. 7606. Entry of premises for examination of taxable objects

26 USC 7607 - (Sec. 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 Repealed.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)

26 USC 7608 - Sec. 7608. Authority of internal revenue enforcement officers

26 USC 7609 - Sec. 7609. Special procedures for third-party summonses

26 USC 7610 - Sec. 7610. Fees and costs for witnesses

26 USC 7611 - Sec. 7611. Restrictions on church tax inquiries and examinations

26 USC 7612 - Sec. 7612. Special procedures for summonses for computer software

26 USC 7613 - Sec. 7613. Cross references

Subchapter b - General Powers and Duties .


26 USC 7621 - Sec. 7621. Internal revenue districts

26 USC 7622 - Sec. 7622. Authority to administer oaths and certify

26 USC 7623 - Sec. 7623. Expenses of detection of underpayments and fraud, etc.

26 USC 7624 - Sec. 7624. Reimbursement to State and local law enforcement agencies

Subchapter C - Repealed


26 USC 7641 - (Sec. 7641. Repealed. Pub. L. 94-455, title XIX, Sec. 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832)

Subchapter D - Possessions .


26 USC 7651 - Sec. 7651. Administration and collection of taxes in possessions

26 USC 7652 - Sec. 7652. Shipments to the United States

26 USC 7653 - Sec. 7653. Shipments from the United States

26 USC 7654 - Sec. 7654. Coordination of United States and certain possession individual income taxes

26 USC 7655 - Sec. 7655. Cross references

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