---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch78/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Examination and Inspection"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch78-schA"
sections_count: 13
---

# Subchapter A — Examination and Inspection

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 78 — Discovery of Liability and Enforcement of Title

## Sections

- [§7601. Canvass of districts for taxable persons and objects](/usc/26/7601.md)
- [§7602. Examination of books and witnesses](/usc/26/7602.md)
- [§7603. Service of summons](/usc/26/7603.md)
- [§7604. Enforcement of summons](/usc/26/7604.md)
- [§7605. Time and place of examination](/usc/26/7605.md)
- [§7606. Entry of premises for examination of taxable objects](/usc/26/7606.md)
- [§7607. Repealed.](/usc/26/7607.md)
- [§7608. Authority of internal revenue enforcement officers](/usc/26/7608.md)
- [§7609. Special procedures for third-party summonses](/usc/26/7609.md)
- [§7610. Fees and costs for witnesses](/usc/26/7610.md)
- [§7611. Restrictions on church tax inquiries and examinations](/usc/26/7611.md)
- [§7612. Special procedures for summonses for computer software](/usc/26/7612.md)
- [§7613. Cross references](/usc/26/7613.md)