---
type: "LegalText"
title: "26 U.S.C. § 4423"
description: "Inspection of books"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "35"
chapter_name: "TAXES ON WAGERING"
section: "4423"
citation: "26 U.S.C. § 4423"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s4423"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "7e87c4668b11019b3f1237440b9dac13e36760f8a7d6b0ded57ad37d0acc6979"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "0e6c08a99ae5b302b33483ec98eebc58834cf4dacaa752fcde43117624eaf9ea"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 4423 - Inspection of books

## 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 528.)