...taxpayer's District return for such taxable year. SBC. 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,...

...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...

...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,...

...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,...

...large-amount depositors at the respondent's bank over a one-month period.2 That the summons was not ness of any return or for the purpose of making a return, where none has been made." Section 3615 (a)-(c) granted the summons power to "collectors" and provided that a "summons may be...

...large-amount depositors at the respondent's bank over a one-month period.2 That the summons was not ness of any return or for the purpose of making a return, where none has been made." Section 3615 (a)-(c) granted the summons power to "collectors" and provided that a "summons may be...

...• CCH Explanation .013 Commissioner's powers. — The Commissioner, to ascertain the accuracy of a return or for the purpose of making; a return where none has been made, may examine any books, papers, records or other data bearing on matters required to be included on...

...• CCH Explanation .013 Commissioner's powers. — The Commissioner, to ascertain the accuracy of a return or for the purpose of making a return where none has been made, may examine any books, papers, records or other data bearing on matters required to be included on...

...large-amount depositors at the respondent's bank over a one-month period. 2 That the summons was not ness of any return or for the purpose of making a return, where none has been made." Section 3615 (a)-(c) granted the summons power to "collectors" and provided that a "summons may be...

...Commissioner the following power : "(a) To determine liability of the taxpayer. The Commissioner, ... is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service ... to examine any books, papers, records, or memoranda bearing upon the matters required to be included...