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>
46 lines
1.8 KiB
Markdown
46 lines
1.8 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7606"
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description: "Entry of premises for examination of taxable objects"
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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: "78"
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chapter_name: "DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"
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section: "7606"
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citation: "26 U.S.C. § 7606"
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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/s7606"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "28c244e3120bbcad020b5d383e9f01dfbff77304ad37916e5e0ded8fc176a481"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "0a0d3d10f2983e9b92821a20a2f2e78336b03234610b3876c35e2aea316bebc7"
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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. § 7606 - Entry of premises for examination of taxable objects
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## Text
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(a) Entry during day The Secretary may 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.
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(b) Entry at night When such premises are open at night, the Secretary may enter them while so open, in the performance of his official duties.
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(c) Penalties For penalty for refusal to permit entry or examination, see section 7342.
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(Aug. 16, 1954, ch. 736, 68A Stat. 903; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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## Notes
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Editorial Notes
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Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
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