1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter A
  6. part II
  7. subpart C
  8. § 5123

View all text of Subpart C [§ 5121 - § 5124]

§ 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