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26 U.S.C. § 4423

Inspection of books

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
Summarize

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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Nearby sections (25 sections)
  1. 4377 · Definitions and special rules
  2. 4401 · Imposition of tax
  3. 4402 · Exemptions
  4. 4403 · Record requirements
  5. 4404 · Territorial extent
  6. 4405 · Cross references
  7. 4411 · Imposition of tax
  8. 4412 · Registration
  9. 4413 · Certain provisions made applicable
  10. 4414 · Cross references
  11. 4421 · Definitions
  12. 4422 · Applicability of Federal and State laws
  13. 4423 · Inspection of books
  14. 4424 · Disclosure of wagering tax information
  15. 4461 · Imposition of tax
  16. 4462 · Definitions and special rules
  17. 4471 · Imposition of tax
  18. 4472 · Definitions
  19. 4475 · Imposition of tax
  20. 4481 · Imposition of tax
  21. 4482 · Definitions
  22. 4483 · Exemptions
  23. 4484 · Cross references
  24. 4491 · Repealed. Pub. L. 97–248, title II, § 280(c)(1), Sept. 3, 1982,…
  25. 4495 · Repealed. Pub. L. 105–34, title XIV, § 1432(b)(1), Aug. 5, 1997,…
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