Public Law 119-73 (01/23/2026)
Subchapter A Examination and Inspection
Browse 0 units and 13 sections in Subchapter A Examination and Inspection of Title 26.
Sections in 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- § 7607 Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]
- § 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