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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7606

Entry of premises for examination of taxable 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. § 7606 — Entry of premises for examination of taxable 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. 7606 - Entry of premises for examination of taxable objects From the U.S. Government Publishing Office, www.gpo.gov

§7606. Entry of premises for examination of taxable objects

(a) Entry during day The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects. (b) Entry at night When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties. (c) Penalties For penalty for refusal to permit entry or examination, see section 7342.

(Aug. 16, 1954, ch. 736, 68A Stat. 903; 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" wherever appearing.

Source: uscode.house.gov — public domain Official Source ↗
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Citation
26 U.S.C. § 7606
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The statutory text of 26 U.S.C. § 7606 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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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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