Subtitle D-General Administrative Provisions TABLE OF CONTENTS CHAPTER 34-INFOERMATION AND RETURNS SUBCHAPTER A-DISCOVERY OF TAX LIABILITY Sec. 3600 . Canvass of districts for taxable persons and objects. Sec. 3601. Entry of premises for examination of taxable objects. Sec. 3602 . Search warrants. Sec. 3603 . Notice requiring records, statements, and special returns. Sec. 3604 . Returns as to formation, etc., of foreign corporations. SUBCHAPTER B--DEERMINATION OF TAX LIABILITY Sec. 3611. Returns executed by taxpayer. Sec. 3612 . Returns executed by Commissioner or collector. Sec. 3613 . Listing by collector of taxable objects owned by nonresidents of collection district. Sec. 3614 . Examination of books and witnesses. Sec. 3615. Summons from collector to produce books and give testimony. Sec. 3616 . Penalties. Sec. 3617. Penalties and awards to informers with respect to illegally produced petroleum. SUBCHAPTER C-MISCELLANEOUS PROVISIONS Sec. 3630 . Classification of and time for taking lists or returns. Sec. 3631. Restrictions on examination of taxpayers. Sec. 3632. Authority to administer oaths, take testimony, and certify. Sec. 3633. Jurisdiction of district courts. Sec. 3634. Extension of time for filing returns. CHAPTER 34-INFORMATION AND RETURNS SUBCHAPTER A-DISCOVERY OF TAX LIABILITY SEC. 3600. CANVASS OF DISTRICTS FOR TAXABLE PERSONS AND OBJECTS. Every collector shall, from time to time, cause his deputies to pro- ceed through every part of his district and inquire after and concern- ing all persons therein who are liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects. SEC. 3601. ENTRY OF PREMISES FOR EXAMINATION OF TAXABLE OBJECTS. (a) AUTHORITr.- (1) ENTRY DURING DAT.-Any collector, deputy collector, in- ternal revenue agent, or inspector may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, within his district, so far as it may be necessary for the purpose of examining said articles or objects. 435
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