26 U.S.C. § 7606
Entry of premises for examination of taxable objects
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 7606, Entry of premises for examination of taxable objects, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464549
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Full text
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.
For penalty for refusal to permit entry or examination, see section 7342.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally