Internal Revenue Code · 26 U.S.C.
§ 7607. Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988
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. § 7607
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988
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
- § 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- § 7607 Repealed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
- § 7611 Restrictions on church tax inquiries and examinations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added July 18, 1956, ch. 629, title I, § 104(a), 70 Stat. 570; amended Oct. 27, 1970, Pub. L. 91–513, title III, § 1102(g)(1), 84 Stat. 1292, set forth additional authority for Bureau of Customs with respect to firearms, warrants, etc.
Another section 7607 was renumbered section 7613 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective Oct. 15, 1984, see section 214(e) of Pub. L. 98–573, set out as an Effective Date of 1984 Amendment note under section 1304 of Title 19, Customs Duties.