FEDERAL · 26 U.S.C. · Chapter Subchapter A—Examination and Inspection
Entry of premises for examination of taxable objects
26 U.S.C. § 7606
Title26 — Internal Revenue Code
ChapterSubchapter A—Examination and Inspection
This text of 26 U.S.C. § 7606 (Entry of premises for examination of taxable 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. § 7606.
Text
(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
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 903; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
For penalty for refusal to permit entry or examination, see section 7342.
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
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Bluebook (online)
26 U.S.C. § 7606, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7606.