§ 7516. — Supplying training and training aids on request.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC7516]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 77--MISCELLANEOUS PROVISIONS
Sec. 7516. Supplying training and training aids on request
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.
(Added Pub. L. 87-870, Sec. 3(a)(1), Oct. 23, 1962, 76 Stat. 1160;
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Amendments
1976--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 7809 of this title.
