Internal Revenue Code · 26 U.S.C.
§ 4423. Inspection of books
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4423
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 42 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 0 other regulations
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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Where it sits in the Code
- Subtitle D Miscellaneous Excise Taxes
- Chapter 35 TAXES ON WAGERING
- Subchapter C Miscellaneous Provisions