26 U.S.C. § 4423 — Inspection of books
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 33 words · no verdicts yet
This section requires records relating to a tax imposed by this chapter to be available for inspection as provided by law.
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.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 528.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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