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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle F  » Chapter 77  » I.R.C. 7516

I.R.C. 7516
Supplying training and training aids on request

Current through February 18, 2024 (Pub. L. 118-39)


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I.R.C. § 7516.  Supplying training and training aids on request

The Secretary is authorized within his discretion, upon written request, to admit employees and officials of any State, the Commonwealth of Puerto Rico, any possession of the United States, any political subdivision or instrumentality of any of the foregoing, the District of Columbia, or any foreign government to training courses conducted by the Internal Revenue Service, and to supply them with texts and other training aids. The Secretary 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.

(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.)


Section Information

Editorial Notes

Amendments

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


Regulations for I.R.C. 7516 (Return to Top)

§ 301.7516-1Training and training aids on request

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