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, 3(a)(1), Oct. 23, 1962, 76 Stat. 1160, and amended Pub. L. 94-455, title XIX, 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Background Notes
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.
