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Treasury Regulations · 26 CFR Part 301

Subpart ECFRb6a8144588833b0. Discovery of Liability and Enforcement of Title

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Examination and Inspection §§ 301.7601-1 to 301.7654-1

    1. § 301.7601-1 Canvass of districts for taxable persons and objects.
    2. § 301.7602-1 Examination of books and witnesses.
    3. § 301.7602-2 Third party contacts.
    4. § 301.7603-1 Service of summons.
    5. § 301.7603-2 Third-party recordkeepers.
    6. § 301.7604-1 Enforcement of summons.
    7. § 301.7605-1 Time and place of examination.
    8. § 301.7606-1 Entry of premises for examination of taxable objects.
    9. § 301.7609-1 Special procedures for third-party summonses.
    10. § 301.7609-2 Notification of persons identified in third-party summonses.
    11. § 301.7609-3 Duty of and protection for the summoned party.
    12. § 301.7609-4 Right to intervene; right to institute a proceeding to quash.
    13. § 301.7609-5 Suspension of periods of limitations.
    14. § 301.7610-1 Fees and costs for witnesses.
    15. § 301.7611-1 Questions and answers relating to church tax inquiries and examinations.
    16. § 301.7621-1 Internal revenue districts.
    17. § 301.7622-1 Authority to administer oaths and certify.
    18. § 301.7623-1 General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award.
    19. § 301.7623-2 Definitions.
    20. § 301.7623-3 Whistleblower administrative proceedings and appeals of award determinations.
    21. § 301.7623-4 Amount and payment of award.
    22. § 301.7624-1 Reimbursement to State and local law enforcement agencies.
    23. § 301.7641-1 Supervision of operations of certain manufacturers.
    24. § 301.7654-1 Coordination of U.S. and Guam individual income taxes.