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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 78 — Discovery of Liability and Enforcement of Title
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Subchapter A — Examination and Inspection
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§7601. Canvass of districts for taxable persons and objects
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Inbound Citations
§7601. Canvass of districts for taxable persons and objects — Inbound Citations
26 U.S.C. § 7601
Cited by
1
provision in release
119-102
.
Citations to
26 U.S.C. § 7601 as a whole
26 U.S.C. § 7609(j)
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(j)
Nothing in this section shall be construed to limit the
Secretary
’s ability to obtain information, other than by summons, through formal or informal procedures authorized by sections
7601
and 7602.
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