---
kind: "section"
citation: "26 U.S.C. § 7516"
title: "26"
title_heading: "Internal Revenue Code"
number: "7516"
heading: "Supplying training and training aids on request"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7516"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 77 — Miscellaneous Provisions"
---

# §7516. Supplying training and training aids on request


The [Secretary](/usc/26/7701.md?p=a-11-B) is authorized within his discretion, upon written request, to admit [employees](/usc/26/7701.md?p=a-20) and officials of any [State](/usc/26/7701.md?p=a-10), the Commonwealth of Puerto Rico, any possession of the [United States](/usc/26/7701.md?p=a-9), any political subdivision or instrumentality of any of the foregoing, the District of Columbia, or any [foreign](/usc/26/7701.md?p=a-5) government to training courses conducted by the Internal Revenue Service, and to supply them with texts and other training aids. The [Secretary](/usc/26/7701.md?p=a-11-B) may require payment from the party or parties making the request of a reasonable fee not to exceed the cost of the training and training aids supplied pursuant to such request.


## Source credit

(Added Pub. L. 87–870, § 3(a)(1), Oct. 23, 1962, 76 Stat. 1160; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.