26 U.S.C. § 4423

Title 26 Chapter 35 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

Sections in this chapter

§ 4401
§ 4402
§ 4403
§ 4404
§ 4405
§ 4411
§ 4412
§ 4413
§ 4414
§ 4421
§ 4422
§ 4423
§ 4424

§ 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.

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