Public Law 119-100 (06/26/2026)
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Repealed.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