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26 U.S.C. § 4423
26 u.s.c. · taxes on wagering · title 26
26 U.S.C. § 4423
Inspection of books
Title 26 USC
● ACTIVE
Ch. 35
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STATUTORY TEXT
primary source · verbatim · uscode.house.gov
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 ↗
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Federation ID
OM-USC26-SEC-CECC1C
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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oakmorel.com
Spec Version
Root-LD v1.0
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PRIMARY-SOURCE
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4d733d07b2037a69...
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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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title 26 · internal revenue code
Chapter 35 — TAXES ON WAGERING
26 U.S.C. — public domain
← All Legislation
26 U.S.C.
Citation
26 U.S.C. § 4423
Status
● ACTIVE
Chapter
35 — TAXES ON WAGERING
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-CECC1C
Root-LD Spec
v1.0
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