FEDERAL · 26 U.S.C. · Chapter 35

Inspection of books

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 35 — TAXES ON WAGERING·Subch. C
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.

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26 U.S.C. § 4423 (Inspection of books) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

United States v. John M. Haydel, Jr., A/K/A "Ice Cream" and "Mugsy"
649 F.2d 1152 (Fifth Circuit, 1981)
163 case citations

Source Credit

History

(Aug. 16, 1954, ch. 736, 68A Stat. 528.)