United States Code · Section

§ 4423 — Inspection Of Books

26 U.S.C. § 4423

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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.

26 U.S.C. § 4422 26 U.S.C. § 4424

Implementing Regulations

No implementing regulations found.