26 USC 4423: Inspection of books
Text contains those laws in effect on July 17, 2024
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 35-TAXES ON WAGERINGSubchapter C-Miscellaneous Provisions
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§4423. Inspection of books
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.