Subchapter A—Examination and Inspection (§§ 7601—7613)
- § 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 Repealed.]
- § 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