 |
United States Code (Last Updated: May 24, 2014) |
 |
Title 26. INTERNAL REVENUE CODE |
|
|
SubTitle F. Procedure and Administration |
|
|
Chapter 78. DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE |
|
|
SubChapter B. General Powers and Duties |
| § 7621. Internal revenue districts |
| § 7622. Authority to administer oaths and certify |
| § 7623. Expenses of detection of underpayments and fraud, etc. |
| § 7624. Reimbursement to State and local law enforcement agencies |
Amendments
1996—Pub. L. 104–168, title XII, § 1209(b),
1988—Pub. L. 100–690, title VII, § 7602(d)(1),