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26 U.S.C. § 4423

Inspection of books

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 4423, Inspection of books, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463464
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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.

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