26 USC 5123 - Preservation and inspection of records, and entry of premises for inspection

U.S Code last checked for updates: Nov 22, 2024

§ 5123.

Preservation and inspection of records, and entry of premises for inspection

(a)

Preservation and inspection of records

(b)

Entry of premises for inspection

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1348, § 5146; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; renumbered § 5123, Pub. L. 109–59, title XI, § 11125(b)(7), Aug. 10, 2005, 119 Stat. 1955.)

cite as: 26 USC 5123