# 26 CFR § 301.7606-1: Entry of premises for examination of taxable objects

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7606-1

## Section

- **Citation:** 26 CFR § 301.7606-1
- **Heading:** Entry of premises for examination of taxable 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

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]

## 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-26-301.7606-1. Check the current official text before relying on it. Not legal advice.