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26 U.S.C. § 4423

U.S. CodeFederal
Inspection of books
About This Law
/us/usc/t26/s4423
Title
26 — Internal Revenue Code
Chapter
STD/CH35
Release
119-84
Release Date
2026-04-17

Section Text

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Notwithstanding section 7605(b), the books of account of any person liable for tax under this chapter may be examined and inspected as frequently as may be needful to the enforcement of this chapter. (Aug. 16, 1954, ch. 736, 68A Stat. 528.)

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