Current through Pub. L. 119-100Open in workspace

§ 5558 Authority of enforcement officers

For provisions relating to the authority of internal revenue enforcement officers, see section .

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1396.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5558

Source: decipher.legal/usc/26/5558 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)