Title 26, Chapter 78 — Discovery of Liability and Enforcement of Title
23 sections
Section 7601
Canvass of districts for taxable persons and objects
Section 7602
Examination of books and witnesses
Section 7603
Service of summons
Section 7604
Enforcement of summons
Section 7605
Time and place of examination
Section 7606
Entry of premises for examination of taxable objects
Section 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Repealed.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]
repealed
Section 7608
Authority of internal revenue enforcement officers
Section 7609
Special procedures for third-party summonses
Section 7610
Fees and costs for witnesses
Section 7611
Restrictions on church tax inquiries and examinations
Section 7612
Special procedures for summonses for computer software
Section 7613
Cross references
Section 7621
Internal revenue districts
Section 7622
Authority to administer oaths and certify
Section 7623
Expenses of detection of underpayments and fraud, etc.
Section 7624
Reimbursement to State and local law enforcement agencies
Section 7641
Repealed. Pub. L. 94–455, title XIX, § 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832]
repealed
Section 7651
Administration and collection of taxes in possessions
Section 7652
Shipments to the United States
Section 7653
Shipments from the United States
Section 7654
Coordination of United States and certain possession individual income taxes
Section 7655
Cross references