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26 U.S.C. § 7613 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7613. Cross references

Current as of January 01, 2024 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - 26 U.S.C. § 7613 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7613. Cross references - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-7613/

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