WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 51

26 U.S.C. 5557: Officers and agents authorized to investigate, issue search warrants, and prosecute for violations

Created in 1958 by Public Law 85-859. Changed by 3 later laws. No bill we track in this Congress changes it.

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    1976

    • Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing. · (a)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.