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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 7516 Supplying training and training aids on request us united_states_code code_section 26 INTERNAL REVENUE CODE 77 MISCELLANEOUS PROVISIONS 7516 26 U.S.C. § 7516 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s7516 data/legal/raw/us/code/title-26/usc26.xml ece2dac6600ab21353d4d5d1ed67fc72212e92d928bb2b0f980338ad71593235 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 63d8e1efd47c0f4cac377c25915b6f5feafa18cc913439e70e477939324819f0 2026-07-04 official
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26 U.S.C. § 7516 - Supplying training and training aids on request

Text

The Secretary is authorized within his discretion, upon written request, to admit employees and officials of any State, the Commonwealth of Puerto Rico, any possession of the United States, any political subdivision or instrumentality of any of the foregoing, the District of Columbia, or any foreign government to training courses conducted by the Internal Revenue Service, and to supply them with texts and other training aids. The Secretary may require payment from the party or parties making the request of a reasonable fee not to exceed the cost of the training and training aids supplied pursuant to such request.

(Added Pub. L. 87870, § 3(a)(1), Oct. 23, 1962, 76 Stat. 1160; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Notes

Editorial Notes

Amendments1976—Pub. L. 94455 struck out “or his delegate” after “Secretary” wherever appearing.