Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
2.3 KiB
Markdown
42 lines
2.3 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6117"
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description: "Cross reference"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "61"
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chapter_name: "INFORMATION AND RETURNS"
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section: "6117"
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citation: "26 U.S.C. § 6117"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s6117"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "affea753aa4edc96fde9a28425d6fc1a3b0214aa1ecf5799d6e362d27ffeb759"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "835782ef584340eaec105088ff9efa99f66c171c92fe84fdeb5c8e3efef05dac"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 6117 - Cross reference
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## Text
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For inspection of records, returns, etc., concerning gasoline or lubricating oils, see section 4102.
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(Aug. 16, 1954, ch. 736, 68A Stat. 756, § 6109; renumbered § 6110, Pub. L. 87–397, § 1(a), Oct. 5, 1961, 75 Stat. 828; renumbered § 6111 and amended Pub. L. 94–455, title XII, § 1201(a), title XIX, § 1906(a)(8), Oct. 4, 1976, 90 Stat. 1660, 1824; renumbered § 6112, renumbered § 6113, Pub. L. 98–369, div. A, title I, §§ 141(a), 142(a), July 18, 1984, 98 Stat. 677, 681; renumbered § 6114, Pub. L. 100–203, title X, § 10701(a), Dec. 22, 1987, 101 Stat. 1330–457; renumbered § 6115, Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532; renumbered § 6116, Pub. L. 103–66, title XIII, § 13173(a), Aug. 10, 1993, 107 Stat. 456; renumbered § 6117, Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.)
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## Notes
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Editorial Notes
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Amendments1976—Pub. L. 94–455, among other changes, substituted in section catchline “Cross reference” for “Cross references” and struck out in text reference to section 4876, relating to reports of Secretary of Agriculture concerning cotton futures, reference to section 4773, relating to inspection of returns, order forms, and prescriptions concerning narcotics and marihuana, and reference to section 4775 relating to authority of Secretary or his delegate to furnish list of special taxpayers.
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