 | Irving Bank. Columbia Trust Company - 1923 - 148 páginas
...show whether or not such person is liable to tax. EXAMINATION OF BOOKS AND WITNESSES SEC. 1308. That 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,... | |
 | 1929 - 480 páginas
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 | North Dakota - 1923 - 634 páginas
...permanent record in the office of the tax commissioner. Sec. 41. POWERS OP TAX COMMISSIONER.) The tax commissioner for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, shall have power to examine or cause to be examined... | |
 | Eric Louis Kohler - 1924 - 514 páginas
...show whether or not such person is liable to tax. EXAMINATION OF BOOKS AND WITNESSES Sec. 1308. That 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 - 1924 - 260 páginas
...show whether or not such person is liable to tax. EXAMINATION OF BOOKS AND WITNESSES. Sec. 1308. That 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,... | |
 | 1927 - 1150 páginas
...determined and assessed within five years after the return was filed," etc. Section 1308 provides: "The Commissioner, for the purpose of ascertaining...return where none has been made, is hereby authorized, * • • to examine any books, papers, records, or memoranda bearing upon the matters required to... | |
 | 1924 - 498 páginas
...involving deposits of money and investments by said Hanlon and his wife. Section 1308 provides: That the commissioner, for the purpose of ascertaining...return where none has been made, is hereby authorized, * * * to examine any books, papers, records, or memoranda bearing upon the matters required to be included... | |
 | United States. Internal Revenue Service - 1924 - 76 páginas
...OF RECORDS AND TAKING OF TESTIMONY SBC. 1004. The commissioner, fur the purpose of ascertaining tie correctness of any return or for the purpose of making...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. Internal Revenue Service - 1924 - 396 páginas
...required by law to be included in the return for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made. Any such agent or inspector is further authorized to administer oaths to the person making the return,... | |
 | 1972 - 1578 páginas
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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,... 
