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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 78
DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
subchapter A
Examination and Inspection
§ 7601
Canvass of districts for taxable persons and objects
View all text of Subchapter A [§ 7601 - § 7613]
U.S. Code
Notes
§ 7601.
Canvass of districts for taxable persons and objects
(a)
General rule
(b)
Penalties
(
Aug. 16, 1954, ch. 736
,
68A Stat. 901
;
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
,
Oct. 4, 1976
,
90 Stat. 1834
.)