§4423. Inspection of books
As of today
26 U.S.C. § 4423
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.
Notes, amendments, and revision history
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)