26 U.S.C. § 4423

Title 26Chapter 35Current through PL 116-220~1 min readLast updated: March 30, 2026View 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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