Internal Revenue Code · 26 U.S.C.
§ 7516. Supplying training and training aids on request
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. § 7516
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 23, 1962 by Pub. L. 87–870
- Last amended
- October 4, 1976 by Pub. L. 94–455
- Amendments
- 1 dated changes in the source credit
- Length
- 126 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
- Regulations
- 1 issued under this section
The Secretary is authorized within his discretion, upon written request, to admit employees and officials of any State, the Commonwealth of Puerto Rico, any possession of the United States, any political subdivision or instrumentality of any of the foregoing, the District of Columbia, or any foreign government to training courses conducted by the Internal Revenue Service, and to supply them with texts and other training aids. The Secretary may require payment from the party or parties making the request of a reasonable fee not to exceed the cost of the training and training aids supplied pursuant to such request.
(Added Pub. L. 87–870, § 3(a)(1), Oct. 23, 1962, 76 Stat. 1160; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7516
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 94–455
- Added by Pub. L. 87–870
Where it sits in the Code
Nearby sections
- § 7512 Separate accounting for certain collected taxes, etc.
- § 7513 Reproduction of returns and other documents
- § 7514 Authority to prescribe or modify seals
- § 7515 Repealed
- § 7516 Supplying training and training aids on request
- § 7517 Furnishing on request of statement explaining estate or gift valuation
- § 7518 Tax incentives relating to merchant marine capital construction funds
- § 7519 Required payments for entities electing not to have required taxable year
- § 7520 Valuation tables
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.