26 CFR 301.7606-1

§ 301.7606-1 Entry of premises for examination of taxable objects.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.7606-1, § 301.7606-1 Entry of premises for examination of taxable objects, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114674
Permanent ID: ys:prov:114674@1
SHA-256: c7acc56612ffd0c00bee3d4f8b20dad476895745fdb2651992ea14b4a27cae90

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Full text

Any officer or employee of the Internal Revenue Service may, in the performance of his duty, 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 and also enter at night any such building or place, while open, for a similar purpose.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.