Internal Revenue Code · 26 U.S.C.
§ 7606. Entry of premises for examination of taxable 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. § 7606
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
- 3 subsections · 105 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 0 other regulations
- Regulations
- 1 issued under this section
The Secretary may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.
When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.
(Aug. 16, 1954, ch. 736, 68A Stat. 903; 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 § 7606
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
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
- § 7602 Examination of books and witnesses
- § 7603 Service of summons
- § 7604 Enforcement of summons
- § 7605 Time and place of examination
- § 7606 Entry of premises for examination of taxable objects
- § 7607 Repealed
- § 7608 Authority of internal revenue enforcement officers
- § 7609 Special procedures for third-party summonses
- § 7610 Fees and costs for witnesses
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.