Legalize
Legalize / United States / Statute

§ 4423. Inspection of books

Type Statute
Publication 2026-01-12
State In force
Department United States Congress
Source OLRC
Reform history JSON API
§ 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.

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

This document does not substitute reading the official United States Code published by the Office of the Law Revision Counsel. We assume no responsibility for any inaccuracies resulting from the conversion to this format.