Internal Revenue Code · 26 U.S.C.
§ 7601. Canvass of districts for taxable persons and objects
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. § 7601
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 2 subsections · 116 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 1 other regulation
- Regulations
- 1 issued under this section
The Secretary shall, to the extent he deems it practicable, cause officers or employees of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed.
For penalties applicable to forcible obstruction or hindrance of Treasury officers or employees in the performance of their duties, see section 7212.
(Aug. 16, 1954, ch. 736, 68A Stat. 901; 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 § 7601
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 78 DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
- Subchapter A Examination and Inspection
Nearby sections
- § 7601 Canvass of districts for taxable persons and objects
- § 7602 Examination of books and witnesses
- § 7603 Service of summons
- § 7604 Enforcement of summons
- § 7605 Time and place of examination
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”.