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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7601

Canvass of districts for taxable persons and objects

Ch. 78 — DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 78
Statutory Text

26 U.S.C. § 7601 — Canvass of districts for taxable persons and objects

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE Subchapter A - Examination and Inspection Sec. 7601 - Canvass of districts for taxable persons and objects From the U.S. Government Publishing Office, www.gpo.gov

§7601. Canvass of districts for taxable persons and objects

(a) General rule The Secretary shall, to the extent he deems it practicable, cause officers or employees of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed. (b) Penalties For penalties applicable to forcible obstruction or hindrance of Treasury officers or employees in the performance of their duties, see section 7212.

(Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 7601
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The statutory text of 26 U.S.C. § 7601 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 7530 26 U.S.C. § 7602 →
Ch. 78 — DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
26 U.S.C. § 760126 U.S.C. § 760226 U.S.C. § 760326 U.S.C. § 760426 U.S.C. § 760526 U.S.C. § 760626 U.S.C. § 760726 U.S.C. § 760826 U.S.C. § 760926 U.S.C. § 761026 U.S.C. § 761126 U.S.C. § 761226 U.S.C. § 761326 U.S.C. § 762126 U.S.C. § 762226 U.S.C. § 762326 U.S.C. § 762426 U.S.C. § 764126 U.S.C. § 765126 U.S.C. § 765226 U.S.C. § 765326 U.S.C. § 765426 U.S.C. § 7655
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