Title 26Internal Revenue CodeRelease 119-73

§7613 Cross references

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection › § 7613

Last updated Apr 6, 2026|Official source

Summary

Lets officials inspect books, papers, records, or other data in cases about wagering (section 4423) and about taxes on alcohol, tobacco, and firearms (subtitle E). For rules on searches, seizures, and search warrants it refers to Rule 41, section 5557, and section 7302.

Full Legal Text

Title 26, §7613

Internal Revenue Code — Source: USLM XML via OLRC

(a)For inspection of books, papers, records, or other data in the case of—
(1)Wagering, see section 4423.
(2)Alcohol, tobacco, and firearms taxes, see subtitle E.
(b)For provisions relating to—
(1)Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure.
(2)Issuance of search warrants with respect to subtitle E, see section 5557.
(3)Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Subsec. (a). Pub. L. 94–455, § 1904(b)(7)(D), (9)(E), struck out pars. (1) and (2) relating to cross references to wholesale dealers in oleomargarine and wholesale dealers in process or renovated butter or adulterated butter, respectively, and redesignated pars. (5) and (6) as (1) and (2), respectively. 1970—Subsec. (a). Pub. L. 91–513 struck out pars. (3) and (4) which related to opium, opiates, and coca leaves and to marihuana, respectively, and which made reference to section 4702(a), 4705, 4721, and 4773, and to section 4742, 4753(b), and 4773, respectively. 1958—Subsec. (a)(6). Pub. L. 85–859, § 204(15), added par. (6). Subsec. (b)(2). Pub. L. 85–859, § 204(15), substituted “with respect to subtitle E, see section 5557” for “in connection with industrial alcohol, etc., see section 5314 and 7302”. Subsec. (b)(3). Pub. L. 85–859, § 204(15), added par. (3).

Statutory Notes and Related Subsidiaries

Effective Date

of 1970 AmendmentAmendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an

Effective Date

note under section 951 of Title 21, Food and Drugs.

Effective Date

of 1958 AmendmentAmendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an

Effective Date

note under section 5001 of this title.

Savings Provision

Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the

Effective Date

of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under sections 171 to 174 of Title 21, Food and Drugs.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7613

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73