Title 26 — Internal Revenue CodeRelease 119-73
§7516 Supplying Training and Training Aids on Request
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 77— MISCELLANEOUS PROVISIONS › § 7516
Summary
The IRS may, on written request, let employees and officials of states, Puerto Rico, U.S. possessions, their political subdivisions, the District of Columbia, or foreign governments attend its training courses, and may supply them with texts and other training aids. The IRS can charge the requesting party a reasonable fee, capped at the actual cost of the training and materials.
Full Legal Text
Title 26, §7516
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7516
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73