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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 5553. Supervision of Premises and Operations
(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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
A prior section 5553, act Aug. 16, 1954, ch. 736, 68A Stat. 681, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
For application to vinegar plants of provisions of prior section 5553(a) relating to assignment of storekeeper-gaugers, see also section 5505(f) of this title.
1976—Subsecs. (a), (b). Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Section Referred to in Other Sections
This section is referred to in section 5505 of this title.
Contents:
Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 5553. Supervision of Premises and Operations," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed May 11, 2025, http://www.originalsources.com/Document.aspx?DocID=CMSQ3AEZL8PKHK8.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 5553. Supervision of Premises and Operations." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 11 May. 2025. http://www.originalsources.com/Document.aspx?DocID=CMSQ3AEZL8PKHK8.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 5553. Supervision of Premises and Operations' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 11 May 2025, from http://www.originalsources.com/Document.aspx?DocID=CMSQ3AEZL8PKHK8.
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