Federal (United States) · Regulations
Subpart ECFRb6a8144588833b0 — Discovery of Liability and Enforcement of Title
24 sections
24 sections
- 26 C.F.R. § 301.7601-1Canvass of districts for taxable persons and objects.
- 26 C.F.R. § 301.7602-1Examination of books and witnesses.
- 26 C.F.R. § 301.7602-2Third party contacts.
- 26 C.F.R. § 301.7603-1Service of summons.
- 26 C.F.R. § 301.7603-2Third-party recordkeepers.
- 26 C.F.R. § 301.7604-1Enforcement of summons.
- 26 C.F.R. § 301.7605-1Time and place of examination.
- 26 C.F.R. § 301.7606-1Entry of premises for examination of taxable objects.
- 26 C.F.R. § 301.7609-1Special procedures for third-party summonses.
- 26 C.F.R. § 301.7609-2Notification of persons identified in third-party summonses.
- 26 C.F.R. § 301.7609-3Duty of and protection for the summoned party.
- 26 C.F.R. § 301.7609-4Right to intervene; right to institute a proceeding to quash.
- 26 C.F.R. § 301.7609-5Suspension of periods of limitations.
- 26 C.F.R. § 301.7610-1Fees and costs for witnesses.
- 26 C.F.R. § 301.7611-1Questions and answers relating to church tax inquiries and examinations.
- 26 C.F.R. § 301.7621-1Internal revenue districts.
- 26 C.F.R. § 301.7622-1Authority to administer oaths and certify.
- 26 C.F.R. § 301.7623-1General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award.
- 26 C.F.R. § 301.7623-2Definitions.
- 26 C.F.R. § 301.7623-3Whistleblower administrative proceedings and appeals of award determinations.
- 26 C.F.R. § 301.7623-4Amount and payment of award.
- 26 C.F.R. § 301.7624-1Reimbursement to State and local law enforcement agencies.
- 26 C.F.R. § 301.7641-1Supervision of operations of certain manufacturers.
- 26 C.F.R. § 301.7654-1Coordination of U.S. and Guam individual income taxes.