Chapter 78. Discovery of Liability and Enforcement of Title
Subchapter A. Examination and Inspection
- § 7601. Canvass of Districts For Taxable Persons and Objects
- § 7601. Canvass of Districts For Taxable Persons and Objects
- § 7602. Examination of Books and Witnesses
- § 7602. Examination of Books and Witnesses
- § 7603. Service of Summons
- § 7603. Service of Summons
- § 7604. Enforcement of Summons
- § 7604. Enforcement of Summons
- § 7605. Time and Place of Examination
- § 7605. Time and Place of Examination
- § 7606. Entry of Premises For Examination of Taxable Objects
- § 7607. Repealed
- § 7608. Authority of Internal Revenue Enforcement Officers
- § 7608. Authority of Internal Revenue Enforcement Officers
- § 7609. Special Procedures For Third-Party Summonses
- § 7609. Special Procedures For Third-Party Summonses
- § 7610. Fees and Costs For Witnesses
- § 7610. Fees and Costs For Witnesses
- § 7611. Restrictions On Church Tax Inquiries and Examinations
- § 7611. Restrictions On Church Tax Inquiries and Examinations
- § 7612. Special Procedures For Summonses For Computer Software
- § 7613. Cross References
Subchapter B. General Powers and Duties
- § 7621. Internal Revenue Districts
- § 7621. Internal Revenue Districts
- § 7622. Authority to Administer Oaths and Certify
- § 7622. Authority to Administer Oaths and Certify
- § 7623. Expenses of Detection of Underpayments and Fraud, Etc
- § 7623. Expenses of Detection of Underpayments and Fraud, Etc
- § 7624. Reimbursement to State and Local Law Enforcement Agencies
- § 7624. Reimbursement to State and Local Law Enforcement Agencies
Subchapter C. Repealed
Subchapter D. Possessions
- § 7651. Administration and Collection of Taxes In Possessions
- § 7651. Administration and Collection of Taxes In Possessions
- § 7652. Shipments to the United States
- § 7652. Shipments to the United States
- § 7653. Shipments From the United States
- § 7653. Shipments From the United States
- § 7654. Coordination of United States and Certain Possession Individual Income Taxes
- § 7654. Coordination of United States and Certain Possession Individual Income Taxes
- § 7655. Cross References
- § 7655. Cross References