Internal Revenue Code:Sec. 4423. Inspection of books
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter C - Miscellaneous Provisions
Statute
Sec. 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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4405, 4414, 7613 of this
title.
