US Code Title 26 Chapter 78 Discovery of Liability and Enforcement of Title

Subchapter A - Examination and Inspection

§ 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
§ 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

Subchapter B - General Powers and Duties

§ 7621 - Internal Revenue Districts
§ 7622 - Authority to Administer Oaths and Certify
§ 7623 - Expenses of Detection of Underpayments and Fraud, Etc.
§ 7624 - Reimbursement to State and Local Law Enforcement Agencies

Subchapter D - Possessions

§ 7651 - Administration and Collection of Taxes in Possessions
§ 7652 - Shipments to the United States
§ 7653 - Shipments From the United States
§ 7654 - Coordination of United States and Certain Possession Individual Income Taxes
§ 7655 - Cross References

Last modified: October 26, 2015