Title 26 — Internal Revenue Code
Chapter 35 — Taxes on Wagering
§ 4423. Inspection of books
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
(Aug. 16, 1954, ch. 736, 68A Stat. 528.) · 68A Stat. 528
Enacted · 26 U.S.C. § 4423
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
0 of 1 references resolved to an enrolled provision · 1 partial
Credits
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)