EXAMINATION AND INSPECTION
- Section 301.7601-1 - Canvass of districts for taxable persons and objects
- Section 301.7602-1 - Examination of books and witnesses
- Section 301.7602-2 - Third party contacts
- Section 301.7603-1 - Service of summons
- Section 301.7603-2 - Third-party recordkeepers
- Section 301.7604-1 - Enforcement of summons
- Section 301.7605-1 - Time and place of examination
- Section 301.7606-1 - Entry of premises for examination of taxable objects
- Section 301.7609-1 - Special procedures for third-party summonses
- Section 301.7609-2 - Notification of persons identified in third-party summonses
- Section 301.7609-3 - Duty of and protection for the summoned party
- Section 301.7609-4 - Right to intervene; right to institute a proceeding to quash
- Section 301.7609-5 - Suspension of periods of limitations
- Section 301.7610-1 - Fees and costs for witnesses
- Section 301.7611-1 - Questions and answers relating to church tax inquiries and examinations
- Section 301.7621-1 - Internal revenue districts
- Section 301.7622-1 - Authority to administer oaths and certify
- Section 301.7623-1 - General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award
- Section 301.7623-2 - Definitions
- Section 301.7623-3 - Whistleblower administrative proceedings and appeals of award determinations
- Section 301.7623-4 - Amount and payment of award
- Section 301.7624-1 - Reimbursement to State and local law enforcement agencies
- Section 301.7641-1 - Supervision of operations of certain manufacturers
- Section 301.7654-1 - Coordination of U.S. and Guam individual income taxes