§ 301.7606-1 Entry of premises for examination of taxable objects.

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Title 26 CFR: Internal Revenue › Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › Part 301: PROCEDURE AND ADMINISTRATION › Subpart ECFRb6a8144588833b0: Discovery of Liability and Enforcement of Title › § 301.7606-1: § 301.7606-1 Entry of premises for examination of taxable objects.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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Any officer or employee of the Internal Revenue Service may, in the performance of his duty, enter in the daytime any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects and also enter at night any such building or place, while open, for a similar purpose.

[T.D. 7297, 38 FR 34804, Dec. 19, 1973]

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