26-U.S.C.-4423

§4423 – Inspection of Books

Pathway

Title 26 > Subtitle D > Chapter 35 > Subchapter C > Section 4423

Details

• Reference: Section 4423
• Legend: §4423 – Inspection of Books
• USCode Year: 2013

Provision Content

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.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-4412 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-4412, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

Subchapter B – in the Legal Encyclopedia: Work

In this entry about Subchapter B – , find legal reference material, bibliographies and premiere content related to work in the American Encyclopedia of Law, presenting a comprehensive view of the United States work-specific issues, written by authorities in the field.

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