Chapter 78: DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
Subchapter A: Examination and Inspection
- 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- [Section 7607: Repealed.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]
- 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
[Subchapter C: Repealed]
- [Section 7641: Repealed. Pub. L. 94–455, title XIX, § 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832]