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.
Title 26
This is not an official government website.
© 2026 PLEJ LC. All rights reserved.
Title 26
Inspection of books
Need the full chapter outline? Open Chapter 35 to browse every section without loading the entire chapter explorer on this page.
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.