Treasury Regulations (26 C.F.R.)
26 CFR § 301.7601-1
Canvass of districts for taxable persons and objects.
Official textecfr.govlast amended
Each district director shall, to the extent he deems it practicable, cause officers or employees under his supervision and control to proceed, from time to time, through his 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.
[T.D. 7297, 38 FR 34803, Dec. 19, 1973]
Source: view the official text
In this part (40 sections)
- 301.7507-1 · Banks and trust companies covered.
- 301.7507-2 · Scope of section generally.
- 301.7507-3 · Segregated or transferred assets.
- 301.7507-4 · Unsegregated assets.
- 301.7507-5 · Earnings.
- 301.7507-6 · Abatement and refund.
- 301.7507-7 · Establishment of immunity.
- 301.7507-8 · Procedure during immunity.
- 301.7507-9 · Termination of immunity.
- 301.7507-10 · Collection of tax after termination of immunity.
- 301.7507-11 · Exception of employment taxes.
- 301.7508-1 · Time for performing certain acts postponed by reason of…
- 301.7508A-1 · Postponement of certain tax-related deadlines by reasons…
- 301.7510-1 · Exemption from tax of domestic goods purchased for the…
- 301.7512-1 · Separate accounting for certain collected taxes.
- 301.7513-1 · Reproduction of returns and other documents.
- 301.7514-1 · Seals of office.
- 301.7515-1 · Special statistical studies and compilations on request.
- 301.7516-1 · Training and training aids on request.
- 301.7517-1 · Furnishing on request of statement explaining estate or…
- 301.7601-1 · Canvass of districts for taxable persons and objects.
- 301.7602-1 · Examination of books and witnesses.
- 301.7602-2 · Third party contacts.
- 301.7603-1 · Service of summons.
- 301.7603-2 · Third-party recordkeepers.
- 301.7604-1 · Enforcement of summons.
- 301.7605-1 · Time and place of examination.
- 301.7606-1 · Entry of premises for examination of taxable objects.
- 301.7609-1 · Special procedures for third-party summonses.
- 301.7609-2 · Notification of persons identified in third-party…
- 301.7609-3 · Duty of and protection for the summoned party.
- 301.7609-4 · Right to intervene; right to institute a proceeding to…
- 301.7609-5 · Suspension of periods of limitations.
- 301.7610-1 · Fees and costs for witnesses.
- 301.7611-1 · Questions and answers relating to church tax inquiries and…
- 301.7621-1 · Internal revenue districts.
- 301.7622-1 · Authority to administer oaths and certify.
- 301.7623-1 · General rules, submitting information on underpayments of…
- 301.7623-2 · Definitions.
- 301.7623-3 · Whistleblower administrative proceedings and appeals of…