Statute · United States Code
26 U.S.C. § 5553 — Supervision of premises and operations
26 U.S.C. § 5553
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
(a) Assignment of internal revenue officers The Secretary is authorized to assign to any premises established under the provisions of this chapter such number of internal revenue officers as may be deemed necessary. (b) Functions of internal revenue officer When used in this chapter, the term “internal revenue officer assigned to the premises” means the internal revenue officer assigned by the Secretary to duties at premises established and operated under the provisions of this chapter.
Citator
26 U.S.C. § 5553 — Supervision of premises and operations is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Assignment of internal revenue officers The Secretary is authorized to assign to any premises established under the provisions of this chapter such number of internal revenue officers as may be deemed necessary. (b) Functions of internal revenue officer When used in this chapter, the term “internal revenue officer assigned to the premises” means the internal revenue officer assigned by the Secretary to duties at premises established and operated under the provisions of this chapter.