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" For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person... "
Surveillance: Hearings Before the Subcommittee on Courts, Civil Liberties ... - Página 1235
de United States. Congress. House. Committee on the Judiciary. Subcommittee on Courts, Civil Liberties, and the Administration of Justice - 1975 - 1379 páginas
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Official Gazette, Volume 81,Edições 47-52

Philippines - 1985 - 756 páginas
...the Commissioner to obtain information, examine, summon and take testimony. — For the purpose of ascertaining the correctness of any return, making...been made, determining the liability of any person or any internal revenue tax, or collecting any such liability, the Commissioner is authorized : [1]...
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Official Gazette, Volume 77,Edição 19

Philippines - 1981 - 138 páginas
...representative. "(b) From other persons. — For the purpose of ascertaining the correctness of any return where none has been made, determining the liability of any person for any internal revenue tax or collecting any such liability, the Commissioner or his authorized representative is empowered: "(1)...
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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
...to the ascertainment of the fact. * "§ 7602. Examination of books and witnesses "For the purpose of ascertaining the correctness of any return, making...where none has been made, determining the liability 517 Opinion of the Court issued and served separate summonses to Acme and to Joseph J. Mercuric, Acme's...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 437

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1980 - 790 páginas
...permits the use of a summons "[f]or the purpose of ascertaining the correctness of any return, . . . determining the liability of any person for any internal revenue tax . . . , or collecting any such liability," it necessarily permits the use of the summons for examination of suspected...
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The Code of Federal Regulations of the United States of America

1970 - 360 páginas
...examination of books and witnesses. SEC. 7602. Examination of books and witnesses. For the purpose of ascertaining the correctness of any return, making...internal revenue tax, or collecting any such liability, the Secretary or his delegate Is authorized — (1) To examine any books, papers, records, or other...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 422 páginas
...examination of books and witnesses. SEC. 7602. Examination of books and witnesses. For the purpose of ascertaining the correctness of any return, making...internal revenue tax, or collecting any such liability, the Secretary or his delegate is authorized — (1) To examine any books, papers, records, or other...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 420 páginas
...Examination of books and wlnesies. For the purpose of ascertaining the correctness of any return, making R return where none has been made, determining the liability...internal revenue tax. or collecting any such liability, the Secretary or his delegate is authorized— (1) To examine any books, papers, records, or other...
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The Code of Federal Regulations of the United States of America

1992 - 616 páginas
...34803, Dec. 19, 1973] §301.7602-1 Examination of books and witnesses. (a) In general For the purpose of ascertaining the correctness of any return, making...liability of any person for any internal revenue tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2001 - 836 páginas
...internal revenue tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability at law or in equity of any transferee...any person in respect of any internal revenue tax, collecting any such liability or inquiring into any offense connected with the administration or enforcement...
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Code of Federal Regulations: 1949-1984

1979 - 1222 páginas
...13531, Mar. 31, 1978] §70.22 Examination of books and witnesses. (a) In general. For the purpose of ascertaining the correctness of any return, making...made, determining the liability of any person for any tax imposed under 26 USC Subtitle E (including any interest, additional amount, addition to the tax,...
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