(a) Inspection of books, papers, records, or other data For inspection of books, papers, records, or other data in the case of—
Amended 1958, 1970, 1976
- 1976 Pub. L. 94-455 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 Pub. L. 91-513 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 sections 4702(a), 4705, 4721, and 4773, and to sections 4742, 4753(b), and 4773, respectively.
- 1958 Pub. L. 85-859 Pub. L. 85–859, § 204(15), added par. (6).
(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.
Amended 1958
- 1958 Pub. L. 85-859 Pub. L. 85–859, § 204(15), substituted “with respect to subtitle E, see section 5557” for “in connection with industrial alcohol, etc., see sections 5314 and 7302”.
(3) Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.
Amended 1958
- 1958 Pub. L. 85-859 Pub. L. 85–859, § 204(15), added par. (3).