Current through Pub. L. 119-100Open in workspace

§ 4423 Inspection of books

Notwithstanding section , 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.

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

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4423

Source: decipher.legal/usc/26/4423 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)