FEDERAL · 26 U.S.C. · Chapter Subchapter C—Miscellaneous Provisions
Inspection of books
26 U.S.C. § 4423
Title26 — Internal Revenue Code
ChapterSubchapter C—Miscellaneous Provisions
This text of 26 U.S.C. § 4423 (Inspection of books) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 4423.
Text
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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Related
United States v. John M. Haydel, Jr., A/K/A "Ice Cream" and "Mugsy"
649 F.2d 1152 (Fifth Circuit, 1981)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
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Bluebook (online)
26 U.S.C. § 4423, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4423.