26 U.S.C. § 5553 — Supervision of premises and operations
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 75 words · no verdicts yet
This section sets rules about “Supervision of premises and operations.” It states the requirements, powers, limits, and exceptions that apply to that subject.
(a) Assignment of internal revenue officers The Secretary* may assign to any premises established under the provisions of this chapter that number of internal revenue officers as may be treated necessary. (b) Functions of internal revenue officer When used in this chapter, the term “internal revenue officer assigned to the premises” means the internal revenue officer assigned by the Secretary to duties at premises established and operated under the provisions of this chapter.
The Secretary* is authorized to assign to any premises established under the provisions of this chapter such number of internal revenue officers as may be deemed necessary.
When used in this chapter, the term “internal revenue officer assigned to the premises” means the internal revenue officer assigned by the Secretary to duties at premises established and operated under the provisions of this chapter.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1395
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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