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26 U.S.C. § 7613 — Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 88 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section just points readers to other laws about inspecting tax records and issuing search warrants. It doesn't create any new rule on its own.

(a) Inspecting records. For rules on inspecting books, papers, records, or other data: on wagering, see section 4423; on alcohol, tobacco, and firearms taxes, see subtitle E.

(b) Search warrants. For rules on: searches and seizures generally, see Rule 41 of the Federal Rules of Criminal Procedure; issuing search warrants tied to subtitle E, see section 5557; and search warrants for property used to break internal revenue laws, see section 7302.

the actual law source: uscode.house.gov ↗public domain
(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.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 903, § 7607; renumbered § 7608, July 18, 1956, ch. 629, title I, § 104(a), 70 Stat. 570; renumbered § 7609 and amended Pub. L. 85–859, title II, § 204(14), (15), Sept. 2, 1958, 72 Stat. 1429, 1430; Pub. L. 91–513, title III, § 1102(h), Oct. 27, 1970, 84 Stat. 1293; renumbered § 7611 and amended Pub. L. 94–455, title XII, § 1205(a), title XIX, § 1904(b)(7)(D), (9)(E), Oct. 4, 1976, 90 Stat. 1699, 1815, 1816; renumbered § 7612, Pub. L. 98–369, div. A, title X, § 1033(a), July 18, 1984, 98 Stat. 1034; renumbered § 7613, Pub. L. 105–206, title III, § 3413(a), July 22, 1998, 112 Stat. 751.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1956Amended · Act of July 18, 1956, ch. 629 · 70 Stat. 570
  • 1958Amended · Pub. L. 85-859 · 72 Stat. 1429, 1430
  • 1970Amended · Pub. L. 91-513 · 84 Stat. 1293
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1699, 1815, 1816
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 1034
  • 1998Amended · Pub. L. 105-206 · 112 Stat. 751

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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