26 U.S.C. § 7601 — Canvass of districts for taxable persons and objects
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 95 words · no verdicts yet
This section governs canvass of districts for taxable persons and objects. It assigns the stated powers, duties, requirements, limits, or procedures to the actors identified in the section.
(a) General rule The Secretary* must, to the extent he deems it practicable, cause officers or employees of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and about all persons in it who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects about which any tax is imposed.
(b) Penalties For penalties applicable to forcible obstruction or hindrance of Treasury officers or employees in the performance of their duties, see section 7212.
The Secretary* shall, to the extent he deems it practicable, cause officers or employees of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed.
For penalties applicable to forcible obstruction or hindrance of Treasury officers or employees in the performance of their duties, see section 7212.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 901; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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