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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle F
Chapter 78
Subchapter A
§ 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 Repealed.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
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