# 26 CFR § 301.7601-1: Canvass of districts for taxable persons and objects

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7601-1

## Section

- **Citation:** 26 CFR § 301.7601-1
- **Heading:** Canvass of districts for taxable persons and objects
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION > PART 301—PROCEDURE AND ADMINISTRATION > Discovery of Liability and Enforcement of Title > Examination and Inspection

## Text

Each district director shall, to the extent he deems it practicable, cause officers or employees under his supervision and control to proceed, from time to time, through his district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed.
[T.D. 7297, 38 FR 34803, Dec. 19, 1973]

## Nearby sections

- [26 CFR § 301.7601-1 § 301.7601-1 Canvass of districts for taxable persons and objects.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7601-1.md)
- [26 CFR § 301.7602-1 § 301.7602-1 Examination of books and witnesses.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7602-1.md)
- [26 CFR § 301.7602-2 § 301.7602-2 Third party contacts.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7602-2.md)
- [26 CFR § 301.7603-1 § 301.7603-1 Service of summons.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7603-1.md)
- [26 CFR § 301.7603-2 § 301.7603-2 Third-party recordkeepers.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7603-2.md)
- [26 CFR § 301.7604-1 § 301.7604-1 Enforcement of summons.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7604-1.md)
- [26 CFR § 301.7605-1 § 301.7605-1 Time and place of examination.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7605-1.md)
- [26 CFR § 301.7606-1 § 301.7606-1 Entry of premises for examination of taxable objects.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7606-1.md)
- [26 CFR § 301.7609-1 § 301.7609-1 Special procedures for third-party summonses.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-1.md)
- [26 CFR § 301.7609-2 § 301.7609-2 Notification of persons identified in third-party summonses.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-2.md)
- [26 CFR § 301.7609-3 § 301.7609-3 Duty of and protection for the summoned party.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-3.md)
- [26 CFR § 301.7609-4 § 301.7609-4 Right to intervene; right to institute a proceeding to quash.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-4.md)
- [26 CFR § 301.7609-5 § 301.7609-5 Suspension of periods of limitations.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7609-5.md)
- [26 CFR § 301.7610-1 § 301.7610-1 Fees and costs for witnesses.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7610-1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7601-1. Check the current official text before relying on it. Not legal advice.