Subpart 0-i 18. Discovery of Liability and Enforcement of Title
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.