 To examine any books, papers, records or other data which may be relevant or material to such inquiry; (2) To summon the person liable for tax or required to perform the act. or any officer or employee of such person, or any person having possession,...  Oversight Hearings Into the Operations of the IRS: Hearings Before a ... - Página 172de United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1975 - 924 páginasVisualização completa - Sobre este livro
 | Charles Wesley Eldridge - 1895 - 792 páginas
...case of refusal or neglect to make the returns, or in case of false or fraudulent returns, summoning any person having possession, custody, or care of...containing entries relating to the business of the person refusing to make such return or rendering such false or fraudulent return, to appear before him and... | |
 | Roger Foster, Everett Vergnies Abbot - 1895 - 1126 páginas
...case of refusal or neglect to make the returns, or in case of false or fraudulent returns, summoning any person having possession, custody, or care of...containing entries relating to the business of the person refusing to make such return or rendering such false or fraudulent return, to appear before him and... | |
 | Ferdinand Adolphus Wyman - 1895 - 224 páginas
...case of refusal or neglect to make the returns, or in case of false or fraudulent returns, summoning any person having possession, custody, or care of...containing entries relating to the business of the person refusing to make such return or rendering such false or fraudulent return, to appear before him and... | |
 | John Melville Gould, George Fox Tucker - 1895 - 170 páginas
...case of refusal or neglect to make the returns, or in case of false or fraudulent returns, summoning any person having possession, custody, or care of...containing entries relating to the business of the person refusing to make such return, or rendering such false or fraudulent return, to appear before him and... | |
 | Philippines - 1985 - 756 páginas
...or controlled corporations; "[3] To summon the person liable for tax or required to file a return, or any officer or employee of such person, or any person having possession, custodj or care of the books of accounts and other accounting records containing entries relating to... | |
 | Philippines - 1981 - 138 páginas
...book, paper, or record, or other data which may be relevant or material to such inquiry; "(2) To summon any person having possession, custody, or care of books of accounts containing entries, or of any information relating to the tax liability of any person to appear before the Commissioner... | |
 | Honolulu (Hawaii) - 1903 - 206 páginas
...it shall be lawful for the Board to summon such person, or any of the officers of such corporation or any person having possession, custody or care of...accounts containing entries relating to the business of such person or corporation, or any other person it may deem proper, wherever residing or found, to... | |
 | United States. Supreme Court - 1980 - 790 páginas
...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 may deem proper, to appear before the Secretary or his delegate... | |
 | 1970 - 360 páginas
...officers and employees of the Internal Revenue Service designated in paragraph (c) of this section are authorized to summon the person liable for tax or...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... | |
 | 1961 - 422 páginas
...officers and employees of the Internal Revenue Service designated in paragraph (c) of this section are authorized to summon the person liable for tax or...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... | |
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