 | United States. Tax Court - 1968 - 1066 páginas
...reexamination of the taxpayer's books and records was not "necessary" because it was not to be made "for the purpose of ascertaining the correctness of any return...purpose of making a return where none has been made," which were the only statutory purposes for a reexamination. The court stated that the evidence desired... | |
 | United States. Internal Revenue Service - 1978 - 630 páginas
...2d Sess., 617 (1954). Code. By § 3614 (a) the Commissioner received the summons authority "for the purpose of ascertaining the correctness of any return...purpose of making a return where none has been made." Section 3615(b)(3) authorized the issuance of a summons "[wjhenever any person who is required to deliver... | |
 | United States - 1936 - 1258 páginas
...required to be established in subsection (d) of this section, the Commissioner of Internal Revenue as ascertained at the last preceding census. (b) Accept and utilize voluntary and uncompensated relative to any matter affecting the findings to be made by the Commissioner pursuant to subsection... | |
 | Ernst Freund - 1928 - 620 páginas
[ O conteúdo desta página é restrito ] | |
 | New Jersey - 1971 - 1180 páginas
[ O conteúdo desta página é restrito ] | |
 | United States. Congress. House. Committee on the District of Columbia - 1971 - 966 páginas
...taxpayer's District return for such taxable year. SEC. 703. EXAMINATION OF BOOKS AND WITNESSES. — The Commissioner, for the purpose of ascertaining the correctness of any return filed hereunder: or for the purpose of determining or verifying the taxable income of any taxpayer,... | |
 | 1920 - 802 páginas
...return or such statements as he deems sufficient to show whether or not such person is liable to tax. The Commissioner, for the purpose of ascertaining...where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books, papers, records... | |
 | United States. Congress. House. Committee on the District of Columbia - 1878 páginas
...taxpayer's District return for such taxable year. SEC. 703. EXAMINATION OF BOOKS AND WITNESSES. — The Commissioner, for the purpose of ascertaining the correctness of any return filed hereunder: or for the purpose of determining or verifying the taxable income of any taxpayer,... | |
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Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service,... 
