26 U.S.C. § 7613
§ 7613. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed July 22, 1998 by the IRS Restructuring and Reform Act of 1998.
Every change, newest first (7)
- July 22, 1998IRS Restructuring and Reform Act of 1998
- July 18, 1984Deficit Reduction Act of 1984
- October 4, 1976Tax Reform Act of 1976
- October 27, 1970Public Law 91-513
- September 2, 1958Technical Amendments Act of 1958
- July 18, 1956Internal Revenue Code of 1954 (original text)
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
(a) Inspection of books, papers, records, or other data
For inspection of books, papers, records, or other data in the case of—
(1)
Wagering, see section 4423.
(2)
Alcohol, tobacco, and firearms taxes, see subtitle E.
(b) Search warrants
For provisions relating to—
(1)
Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure.
(2)
Issuance of search warrants with respect to subtitle E, see section 5557.
(3)
Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.