{"identifier":"/us/usc/t26/s4423","title":26,"num":"\u00a7\u202f4423.","heading":"Inspection of books","text":"\u00a7\u202f4423.\nInspection of books\nNotwithstanding 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.","url":"https://projectusc.org/usc/t26/s4423.html","content":[{"t":"sec","id":"/us/usc/t26/s4423","children":[{"t":"num","text":"\u00a7\u202f4423."},{"t":"heading","text":"Inspection of books"},{"t":"content","text":"\n","children":[{"t":"p","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.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}