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2016 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 35 - Taxes on Wagering
Subchapter C - Miscellaneous Provisions
Sec. 4423 - Inspection of books
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| 26 U.S.C. § 4423 (2016) |
| ยง4423. 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. |
|
(Aug. 16, 1954, ch. 736, 68A Stat. 528.) |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 35 - TAXES ON WAGERING Subchapter C - Miscellaneous Provisions Sec. 4423 - Inspection of books |
| section 4423 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
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