26 U.S.C. § 7516
§ 7516. Supplying training and training aids on request
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1962 by the Public Law 87-870. Last changed October 4, 1976 by the Tax Reform Act of 1976.
Every change, newest first (2)
- October 4, 1976Tax Reform Act of 1976
- October 23, 1962Public Law 87-870 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
The Secretary is authorized within his discretion, upon written request, to admit employees and officials of any State, the Commonwealth of Puerto Rico, any possession of the United States, any political subdivision or instrumentality of any of the foregoing, the District of Columbia, or any foreign government to training courses conducted by the Internal Revenue Service, and to supply them with texts and other training aids. The Secretary may require payment from the party or parties making the request of a reasonable fee not to exceed the cost of the training and training aids supplied pursuant to such request.