EXAMINATION AND INSPECTION

• § 301.7601-1 - Canvass of districts for taxable persons and objects.

• § 301.7602-1 - Examination of books and witnesses.

• § 301.7602-2 - Third party contacts.

• § 301.7603-1 - Service of summons.

• § 301.7603-2 - Third-party recordkeepers.

• § 301.7604-1 - Enforcement of summons.

• § 301.7605-1 - Time and place of examination.

• § 301.7606-1 - Entry of premises for examination of taxable objects.

• § 301.7609-1 - Special procedures for third-party summonses.

• § 301.7609-2 - Notification of persons identified in third-party summonses.

• § 301.7609-3 - Duty of and protection for the summoned party.

• § 301.7609-4 - Right to intervene; right to institute a proceeding to quash.

• § 301.7609-5 - Suspension of periods of limitations.

• § 301.7610-1 - Fees and costs for witnesses.

• § 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

• § 301.7621-1 - Internal revenue districts.

• § 301.7622-1 - Authority to administer oaths and certify.

• § 301.7623-1 - General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award.

• § 301.7623-2 - Definitions.

• § 301.7623-3 - Whistleblower administrative proceedings and appeals of award determinations.

• § 301.7623-4 - Amount and payment of award.

• § 301.7624-1 - Reimbursement to State and local law enforcement agencies.

• § 301.7641-1 - Supervision of operations of certain manufacturers.

• § 301.7654-1 - Coordination of U.S. and Guam individual income taxes.