Laws: Cases and Codes : U.S. Code : Title 26 : Section 7613


   
U.S. Code as of: 01/19/04
Section 7613. Cross references

    (a) Inspection of books, papers, records, or other data
          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) Search warrants
          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.



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