Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
36 lines
1.2 KiB
Markdown
36 lines
1.2 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 4423"
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description: "Inspection of books"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "35"
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chapter_name: "TAXES ON WAGERING"
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section: "4423"
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citation: "26 U.S.C. § 4423"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s4423"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "7e87c4668b11019b3f1237440b9dac13e36760f8a7d6b0ded57ad37d0acc6979"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "0e6c08a99ae5b302b33483ec98eebc58834cf4dacaa752fcde43117624eaf9ea"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 4423 - Inspection of books
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## Text
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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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(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
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