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" ... or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the Secretary or his delegate... "
Oversight Hearings Into the Operations of the IRS: Hearings Before a ... - Página 174
de United States. Congress. House. Government Operations Committee - 1975
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Official Gazette, Volume 77,Edição 19

Philippines - 1981 - 138 páginas
...person to appear before the Commissioner or his authorized representative at a time and place specified in the summons and to produce such books, papers, records, or other data, and to give testimony; and "(3) To take such testimony of the person concerned, under oath, as may be relevant...
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Official Gazette, Volume 81,Edições 47-52

Philippines - 1985 - 756 páginas
...records, i, or other data, are to give testimony. "[4] To take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry; and "[5] To cause revenue officers and employees to make a canvass from time to time of any revenue district...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 437

United States. Supreme Court - 1980 - 790 páginas
...person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate at a time and place named in the summons and to produce...as may be relevant or material to such inquiry; and "(3) To take such testimony of the person concerned, under oath, as may be relevant or material to...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 400

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1971 - 1052 páginas
...liable for tax ... or any other person the Secretary or his delegate may deem proper, to appear . . . and to produce such books, papers, records, or other...oath, as may be relevant or material to such inquiry . . . ." Section 7603 provides for service of the summons. There is no provision for personal enforcement...
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United States Code Annotated, Volume 7

United States - 1927 - 468 páginas
...him, to summon witnesses to appear before the Commissioner, or before any person designated by him, at a time and place named in the summons, and to produce such books, papers, correspondence, memoranda, or other records as the Commissioner may deem relevant or material, and...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...States or of any claimant to appear before the Commissioner, or before any person designated by him, at a time and place named in the summons, and to produce such books, papers, correspondence, memoranda, or other records as the Commissioner may deem relevant or material, and...
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Regulations 96 Relating to Claims for Refund: Under Title VII of the Revenue ...

United States. Internal Revenue Service - 1936 - 48 páginas
...him, to summon witnesses to appear before the Commissioner, or before any person designated by him, at a time and place named in the summons, and to produce such books, papers, correspondence, memoranda, or other records as the Commissioner may deem relevant or material, and...
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United States Statutes at Large, Volume 53,Parte 1

United States - 1939 - 780 páginas
...him, to summon witnesses to appear before the Commissioner, or before any person designated by him, at a time and place named in the summons, and to produce such books, papers, correspondence, memoranda, or other records as the Commissioner may deem relevant or material, and...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 páginas
...him, to summon witnesses to appear before the Commissioner, or before any person designated by him, at a time and place named in the summons, and to produce such books, papers, correspondence, memoranda, or other records as the Commissioner may deem relevant or material, and...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...him, to summon witnesses to appear before the Commissioner, or before any person designated by him, at a time and place named in the summons, and to produce such books, papers, correspondence, memoranda, or other records as the Commissioner may deem relevant or material, and...
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