US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 4423: Inspection of books

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 35—TAXES ON WAGERING

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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