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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 35— TAXES ON WAGERING · Subchapter C— Miscellaneous Provisions · § 4423

§ 4423. Inspection of books

41 words·~1 min read·/usc/title-26/section-4423

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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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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 528
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§ 4423
Inspection of books
IRM×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 528
Cites 2Cited by 1 across 1 source
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