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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle F  » Chapter 78  » Subchapter A  » I.R.C. 7606

I.R.C. 7606
Entry of premises for examination of taxable objects

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


§ 7605 « Browse » § 7607

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I.R.C. § 7606.  Entry of premises for examination of taxable objects

(a) Entry during day

The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.

(b) Entry at night

When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.

(c) Penalties

For penalty for refusal to permit entry or examination, see section 7342.

(Aug. 16, 1954, ch. 736, 68A Stat. 903; 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. 7606 (Return to Top)

§ 301.7606-1Entry of premises for examination of taxable objects

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