Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7613
Cross references
Official textgovinfo.govlast amended
# (a) Inspection of books, papers, records, or other data
For inspection of books, papers, records, or other data in the case of— (1) Wagering, see section 4423. (2) Alcohol, tobacco, and firearms taxes, see subtitle E.
# (b) Search warrants
For provisions relating to— (1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure. (2) Issuance of search warrants with respect to subtitle E, see section 5557. (3) Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.
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Nearby sections (25 sections)
- 7601 · Canvass of districts for taxable persons and objects
- 7602 · Examination of books and witnesses
- 7603 · Service of summons
- 7604 · Enforcement of summons
- 7605 · Time and place of examination
- 7606 · Entry of premises for examination of taxable objects
- 7607 · [§7607. Repealed. Pub. L. 98–473, title II, §320(b), Oct. 12,…
- 7608 · Authority of internal revenue enforcement officers
- 7609 · Special procedures for third-party summonses
- 7610 · Fees and costs for witnesses
- 7611 · Restrictions on church tax inquiries and examinations
- 7612 · Special procedures for summonses for computer software
- 7613 · Cross references
- 7621 · Internal revenue districts
- 7622 · Authority to administer oaths and certify
- 7623 · Expenses of detection of underpayments and fraud, etc.
- 7624 · Reimbursement to State and local law enforcement agencies
- 7641 · [§7641. Repealed. Pub. L. 94–455, title XIX, §1906(a)(54), Oct.…
- 7651 · Administration and collection of taxes in possessions
- 7652 · Shipments to the United States
- 7653 · Shipments from the United States
- 7654 · Coordination of United States and certain possession individual…
- 7655 · Cross references
- 7701 · Definitions
- 7702 · Life insurance contract defined