
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7516]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                  CHAPTER 77--MISCELLANEOUS PROVISIONS
 
Sec. 7516. Supplying training and training aids on request

    The Secretary is authorized within his discretion, upon written 
request, to admit employees and officials of any State, the Commonwealth 
of Puerto Rico, any possession of the United States, any political 
subdivision or instrumentality of any of the foregoing, the District of 
Columbia, or any foreign government to training courses conducted by the 
Internal Revenue Service, and to supply them with texts and other 
training aids. The Secretary may require payment from the party or 
parties making the request of a reasonable fee not to exceed the cost of 
the training and training aids supplied pursuant to such request.

(Added Pub. L. 87-870, Sec. 3(a)(1), Oct. 23, 1962, 76 Stat. 1160; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.

                  Section Referred to in Other Sections

    This section is referred to in section 7809 of this title.
