Internal Revenue Code · 26 U.S.C.
§ 5558. Authority of enforcement officers
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5558
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1958 by Pub. L. 85–859
- Length
- 26 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
For provisions relating to the authority of internal revenue enforcement officers, see section 7608.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 85–859
Where it sits in the Code
- Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
- Subchapter I Miscellaneous General Provisions
Nearby sections
- § 5554 Pilot operations
- § 5555 Records, statements, and returns
- § 5556 Regulations
- § 5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- § 5558 Authority of enforcement officers
- § 5559 Determinations
- § 5560 Other provisions applicable
- § 5561 Exemptions to meet the requirements of the national defense
- § 5562 Exemptions from certain requirements in cases of disaster