Statute · United States Code
26 U.S.C. § 4423 — Inspection of books
26 U.S.C. § 4423
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
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.
Citator
26 U.S.C. § 4423 — Inspection of books is in force in the current edition of the Code, and nothing recorded condemns it.
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.