Subchapter A - EXAMINATION AND INSPECTION
- Section 7601 - Canvass of districts for taxable persons and objects
- Section 7602 - Examination of books and witnesses
- Section 7603 - Service of summons
- Section 7604 - Enforcement of summons
- Section 7605 - Time and place of examination
- Section 7606 - Entry of premises for examination of taxable objects
- Section 7607 - Repealed
- Section 7608 - Authority of internal revenue enforcement officers
- Section 7609 - Special procedures for third-party summonses
- Section 7610 - Fees and costs for witnesses
- Section 7611 - Restrictions on church tax inquiries and examinations
- Section 7612 - Special procedures for summonses for computer software
- Section 7613 - Cross references