{"data":{"id":"us/26-u.s.c.-4423","jurisdiction":"us","citation":"26 U.S.C. § 4423","heading":"Inspection of books","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 35—TAXES ON WAGERING"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"1ae3dca18516b453abdb0f796dfdf374ebe82e25a5a470796630b9970fabaadf","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4422","next":"us/26-u.s.c.-4424"},"notice":"GroundRules: Original legal text. Not legal advice."}