If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy, shall, upon demand of the Secretary, exhibit such books or records to the Secretary.
Aug. 16, 1954, ch. 736 68A Stat. 784 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 (, ; , , .)
Editorial Notes
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.