# 26 U.S.C. § 7613: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7613>. Cite pinpoints as 26 U.S.C. § 7613(a)(1).

## § 7613(a) Inspection of books, papers, records, or other data

For inspection of books, papers, records, or other data in the case of—

**§ 7613(a)(1)** Wagering, see section 4423.

**§ 7613(a)(2)** Alcohol, tobacco, and firearms taxes, see subtitle E.

## § 7613(b) Search warrants

For provisions relating to—

**§ 7613(b)(1)** Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure.

**§ 7613(b)(2)** Issuance of search warrants with respect to subtitle E, see section 5557.

**§ 7613(b)(3)** Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.

## Connections

Cites: § 4423 Inspection of books; § 5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations; § 7302 Property used in violation of internal revenue laws

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 903
- 1956-07-18: [Act July 18, 1956, ch. 629](/26/act/1956-ch629.md), 70 Stat. 570
- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1429
- 1970-10-27: [Pub. L. 91-513](/26/act/91-513.md), 84 Stat. 1293
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1699
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 1034
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 751