yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 7613

Cross references

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 7613, Cross references, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464556
Permanent ID
ys:prov:464556@1
SHA-256
8c6af38f1e914d2bad11e93af1bca61f5656878b3f4a3be62c4a6aeb3f05b395

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

For inspection of books, papers, records, or other data in the case of— For provisions relating to—

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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 98-369(H.R. 4170)1984-07-18
    Deficit Reduction Act of 1984
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 105-206(H.R. 2676)1998-07-22
    Internal Revenue Service Restructuring and Reform Act of 1998
    House: 116–292Senate: 96–2