FEDERAL · 26 U.S.C. · Chapter 35
Inspection of books
Current through Pub. L. 119-102
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)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)