Statutory Text
26 U.S.C. § 4423 — Inspection of books
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 35 - TAXES ON WAGERING Subchapter C - Miscellaneous Provisions Sec. 4423 - Inspection of books From the U.S. Government Publishing Office, www.gpo.gov
§4423. 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.)
Source: uscode.house.gov — public domain
Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-CECC1C
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 4423
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
4d733d07b2037a69...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 4423 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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