CHAPTER 35— TAXES ON WAGERING›Subchapter C— Miscellaneous Provisions

§ 4423. Inspection of books

26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.)

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▸Contents — 26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)

26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)

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