
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: 26USC7613]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
       CHAPTER 78--DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
 
                Subchapter A--Examination and Inspection
 
Sec. 7613. Cross references


(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.

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


                               Amendments

    1976--Subsec. (a). Pub. L. 94-455, Sec. 1904(b)(7)(D), (9)(E), 
struck out pars. (1) and (2) relating to cross references to wholesale 
dealers in oleomargarine and wholesale dealers in process or renovated 
butter or adulterated butter, respectively, and redesignated pars. (5) 
and (6) as (1) and (2), respectively.
    1970--Subsec. (a). Pub. L. 91-513 struck out pars. (3) and (4) which 
related to opium, opiates, and coca leaves and to marihuana, 
respectively, and which made reference to sections 4702(a), 4705, 4721, 
and 4773, and to sections 4742, 4753(b), and 4773, respectively.
    1958--Subsec. (a)(6). Pub. L. 85-859, Sec. 204(15), added par. (6).
    Subsec. (b)(2). Pub. L. 85-859, Sec. 204(15), substituted ``with 
respect to subtitle E, see section 5557'' for ``in connection with 
industrial alcohol, etc., see sections 5314 and 7302''.
    Subsec. (b)(3). Pub. L. 85-859, Sec. 204(15), added par. (3).


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-513 effective on first day of seventh 
calendar month that begins after Oct. 26, 1970, see section 1105(a) of 
Pub. L. 91-513, set out as an Effective Date note under section 951 of 
Title 21, Food and Drugs.


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under 
section 5001 of this title.


                            Savings Provision

    Prosecutions for any violation of law occurring, and civil seizures 
or forfeitures and injunctive proceedings commenced, prior to the 
effective date of amendment of this section by section 1102 of Pub. L. 
91-513 not to be affected or abated by reason thereof, see section 1103 
of Pub. L. 91-513, set out as a note under sections 171 to 174 of Title 
21, Food and Drugs.
