§ 7613. Cross references
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/usc/title-26/section-7613A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Inspection of books, papers, records, or other data For inspection of books, papers, records, or other data in the case of—
(1)Wagering, see section 4423.
(2)Alcohol, tobacco, and firearms taxes, see subtitle E.
(b)Search warrants For provisions relating to—
(1)Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure.
(2)Issuance of search warrants with respect to subtitle E, see section 5557.
(3)Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.
(Aug. 16, 1954, ch. 736, 68A Stat. 903, § 7607; renumbered § 7608, July 18, 1956, ch. 629, title I, § 104(a), 70 Stat. 570; renumbered § 7609 and amended Pub. L. 85–859, title II, § 204(14), (15), Sept. 2, 1958, 72 Stat. 1429, 1430; Pub. L. 91–513, title III, § 1102(h), Oct. 27, 1970, 84 Stat. 1293; renumbered § 7611 and amended Pub. L. 94–455, title XII, § 1205(a), title XIX, § 1904(b)(7)(D), (9)(E), Oct. 4, 1976, 90 Stat. 1699, 1815, 1816; renumbered § 7612, Pub. L. 98–369, div. A, title X, § 1033(a), July 18, 1984, 98 Stat. 1034; renumbered § 7613, Pub. L. 105–206, title III, § 3413(a), July 22, 1998, 112 Stat. 751.)
Connections5 cite this · traces to 2
Cited by 5 sections
U.S. Code
- § 7608Authority of internal revenue enforcement officers
- § 7609Special procedures for third-party summonses
- § 7612Special procedures for summonses for computer software
- § 7607Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]
- § 7611Restrictions on church tax inquiries and examinations
Traces to 2 documents
22 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 903
- July 18, 1956, ch. 629
- 70 Stat. 570
- Pub. L. 85–859, title II, § 204(14)
- 72 Stat. 1429
- Pub. L. 91–513, title III, § 1102(h)
- 84 Stat. 1293
- Pub. L. 94–455, title XII, § 1205(a)
- 90 Stat. 1699
- Pub. L. 98–369, div. A, title X, § 1033(a)
- 98 Stat. 1034
- Pub. L. 105–206, title III, § 3413(a)
- 112 Stat. 751
- Pub. L. 94–455, § 1904(b)(7)(D)
- Pub. L. 91–513
- Pub. L. 85–859, § 204(15)
- section 1105(a) of Pub. L. 91–513
- Pub. L. 85–859
- section 210(a)(1) of Pub. L. 85–859
- section 1102 of Pub. L. 91–513
- section 1103 of Pub. L. 91–513
Citation graph
cites case law
§ 7613
Cross references
U.S.C.×5
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 903
ActJuly 18, 1956, ch. 629
Stat.70 Stat. 570
Pub. L.Pub. L. 85–859, title II, § 204(14)
Cites 24 · showing 7Cited by 5 across 1 source