26 U.S.C. § 7516
Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
The Secretary is authorized within his discretion, upon written request, to admit employees and officials of any State, the Commonwealth of Puerto Rico, any possession of the United States, any political subdivision or instrumentality of any of the foregoing, the District of Columbia, or any foreign government to training courses conducted by the Internal Revenue Service, and to supply them with texts and other training aids. The Secretary may require payment from the party or parties making the request of a reasonable fee not to exceed the cost of the training and training aids supplied pursuant to such request.
26 U.S.C. § 7516
EDITORIAL NOTES
AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary" wherever appearing.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- State
- The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.