CHAPTER 78 — Discovery of Liability and Enforcement of Title
23 sections.
Subchapter A — Examination and Inspection 13 sections
- § 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 — Repealed.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