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

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the actual law source: uscode.house.gov ↗public domain

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.)

history & why it existsrecord from the source credit

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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