Sections
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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.