CFR›Title 27›Chapter I›Part 70›Subpart C ContainsSubject groups Examination and Inspection–General Powers and DutiesCorpusDaily eCFRDisplayed edition2026-08-17Last updated2026-08-17 Subpart C—Discovery of Liability and Enforcement of Laws Subject Groups Examination and Inspection Examination and Inspection Sections 70.21–70.34 General Powers and Duties General Powers and Duties Sections 70.40–70.42 Previous B Subpart B—Definitions Next D Subpart D—Collection of Excise and Special (Occupational) Tax