Code of Federal Regulations · Subpart

Subpart C — Discovery Of Liability And Enforcement Of Laws

27 C.F.R. pt. 70, subpt. C

• § 70.21 Canvass For Taxable Persons And Objects
• § 70.22 Examination Of Books And Witnesses
• § 70.23 Service Of Summonses
• § 70.24 Enforcement Of Summonses
• § 70.25 Special Procedures For Third-party Summonses
• § 70.26 Third-party Recordkeepers
• § 70.27 Right To Intervene; Right To Institute A Proceeding To Quash
• § 70.28 Summonses Excepted From 26 U.s.c. 7609 Procedures
• § 70.29 Suspension Of Statutes Of Limitations
• § 70.30 Time And Place Of Examination
• § 70.31 Entry Of Premises For Examination Of Taxable Objects
• § 70.32 Examination Of Records And Objects
• § 70.33 Authority Of Enforcement Officers Of The Bureau
• § 70.34 Listing By Appropriate Ttb Officers Of Taxable Objects Owned By Nonresidents
• § 70.40 Authority To Administer Oaths And Certify
• § 70.41 [reserved]
• § 70.42 Returns Prepared Or Executed By Appropriate Ttb Officers