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
- § 7607 - Repealed.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