U.S Code last checked for updates: Oct 17, 2024
§ 5505.
Applicability of provisions of this chapter
(a)
Tax
(b)
Prohibited premises
(c)
Entry and examination of premises
(d)
Registration of stills
(e)
(f)
Assignment of internal revenue officers
(g)
Authority to waive records, statements, and returns
(h)
Regulations
(i)
Penalties
(j)
Other provisions
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1391; amended Pub. L. 94–455, title XIX, § 1905(b)(6)(E), Oct. 4, 1976, 90 Stat. 1823.)
cite as: 26 USC 5505