Title 26, Internal Revenue CodeRelease 119-102

§6117 Cross Reference

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 61 — INFORMATION AND RETURNS › Subchapter B — Miscellaneous Provisions › § 6117

Last updated Aug 21, 2026|Official source

Summary

Find the rules for inspecting records and returns about gasoline and lubricating oils in another part of the law.

Full Legal Text

Title 26, §6117

Internal Revenue Code, Source: USLM XML via OLRC

For inspection of records, returns, etc., concerning gasoline or lubricating oils, see section 4102.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6117

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102