26 USC § 4423 - Inspection of books
---
identifier: "/us/usc/t26/s4423"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4423 - Inspection of books"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4423"
section_name: "Inspection of books"
chapter_number: 35
chapter_name: "TAXES ON WAGERING"
subchapter_number: "C"
subchapter_name: "Miscellaneous Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 528.)"
---
# § 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.
---
**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 528.)