Title 26 — Internal Revenue CodeRelease 119-73not60
§4423 Inspection of Books
Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter C— Miscellaneous Provisions › § 4423
Full Legal Text
Title 26, §4423
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
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Citation
26 U.S.C. § 4423
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60