26 U.S.C. § 4423
Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
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.
26 U.S.C. § 4423
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.