FEDERAL · 26 U.S.C. · Chapter Subchapter A—Examination and Inspection
Canvass of districts for taxable persons and objects
26 U.S.C. § 7601
Title26 — Internal Revenue Code
ChapterSubchapter A—Examination and Inspection
This text of 26 U.S.C. § 7601 (Canvass of districts for taxable persons and objects) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7601.
Text
(a)General rule
The Secretary shall, to the extent he deems it practicable, cause officers or employees of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed.
(b)Penalties
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
For penalties applicable to forcible obstruction or hindrance of Treasury officers or employees in the performance of their duties, see section 7212.
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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Bluebook (online)
26 U.S.C. § 7601, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7601.