Examination and Inspection

Sections

• § 301.7601-1
  § 301.7601-1 Canvass of districts for taxable persons and objects.
• § 301.7602-1
  § 301.7602-1 Examination of books and witnesses.
• § 301.7602-2
  § 301.7602-2 Third party contacts.
• § 301.7603-1
  § 301.7603-1 Service of summons.
• § 301.7603-2
  § 301.7603-2 Third-party recordkeepers.
• § 301.7604-1
  § 301.7604-1 Enforcement of summons.
• § 301.7605-1
  § 301.7605-1 Time and place of examination.
• § 301.7606-1
  § 301.7606-1 Entry of premises for examination of taxable objects.
• § 301.7609-1
  § 301.7609-1 Special procedures for third-party summonses.
• § 301.7609-2
  § 301.7609-2 Notification of persons identified in third-party summonses.
• § 301.7609-3
  § 301.7609-3 Duty of and protection for the summoned party.
• § 301.7609-4
  § 301.7609-4 Right to intervene; right to institute a proceeding to quash.
• § 301.7609-5
  § 301.7609-5 Suspension of periods of limitations.
• § 301.7610-1
  § 301.7610-1 Fees and costs for witnesses.
• § 301.7611-1
  § 301.7611-1 Questions and answers relating to church tax inquiries and examinations.
• § 301.7621-1
  § 301.7621-1 Internal revenue districts.
• § 301.7622-1
  § 301.7622-1 Authority to administer oaths and certify.
• § 301.7623-1
  § 301.7623-1 General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award.
• § 301.7623-2
  § 301.7623-2 Definitions.
• § 301.7623-3
  § 301.7623-3 Whistleblower administrative proceedings and appeals of award determinations.
• § 301.7623-4
  § 301.7623-4 Amount and payment of award.
• § 301.7624-1
  § 301.7624-1 Reimbursement to State and local law enforcement agencies.
• § 301.7641-1
  § 301.7641-1 Supervision of operations of certain manufacturers.
• § 301.7654-1
  § 301.7654-1 Coordination of U.S. and Guam individual income taxes.