Title 26
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Title 26
Title 26
DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
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Title 26
21
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Canvass of districts for taxable persons and objects
Examination of books and witnesses
Service of summons
Enforcement of summons
Time and place of examination
Entry of premises for examination of taxable objects
Authority of internal revenue enforcement officers
Special procedures for third-party summonses
Fees and costs for witnesses
Restrictions on church tax inquiries and examinations
Special procedures for summonses for computer software
Cross references
Internal revenue districts
Authority to administer oaths and certify
Expenses of detection of underpayments and fraud, etc.
Reimbursement to State and local law enforcement agencies
Administration and collection of taxes in possessions
Shipments to the United States
Shipments from the United States
Coordination of United States and certain possession individual income taxes
Cross references