View all text of Subchapter A [§ 7601 - § 7613]

§ 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.)