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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,... "
Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ... - Página 46
de United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 66 páginas
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The Work and Jurisdiction of the Bureau of Internal Revenue. 1948

United States. Internal Revenue Service - 1948 - 107 páginas
...he may deem expedient; and the Commissioner for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, was thereby authorized, "by any regularly appointed revenue agent specially designated by him for that...
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The Provisions of the Internal Revenue Code Relating to Excise Taxes (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 551 páginas
...purposes. SEC. 3614. EXAMINATION OF BOOKS AND WITNESSES. (a) To DETERMINE LIABILITY OF THE TAXPAYER. — The Commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service,...
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The Provisions of the Internal Revenue Code Relating to Excise ..., Volumes 8-11

United States - 1949 - 551 páginas
...purposes. SEC. 3614. EXAMINATION OF BOOKS AND WITNESSES. (a) To DETERMINE LIABILITY OF THE TAXPAYER. — The Commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1949
...oaths to the persons required to testify. The power and authority herein described may be exercised by any officer or employee of the Bureau of Internal Revenue, including the field force, designated by the Commissioner for that purpose. (For penalties, see § 81.90.) § 81.101 Power...
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Fiscal Affairs of the District of Columbia, 1949-50: Hearings Before the ...

United States. Congress. Senate. Committee on the District of Columbia - 1949 - 341 páginas
...Assessor, for the purpose of ascertaining the correctness of any return filed as required by this title, or for the purpose of making a return where none has been made, is authorized to examine any books, papers, records, or memoranda, of any person bearing upon the matters...
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Fiscal Affairs of the District of Columbia, 1949-1950: Hearings Before the ...

United States. Congress. Senate. District of Columbia - 1949 - 341 páginas
...Assessor, for the purpose of ascertaining the correctness of any return filed as required by this title, or for the purpose of making a return •where none has been made, is authorized to examine any books, papers, records, or memoranda, or any person bearing upon the matters...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 893 páginas
...3614. Examination of books and witnesses. Sec. 3614. (a) To determine liability of the taxpayer.—The Commissioner, for the purpose of ascertaining the...purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service,...
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - 1953 - 640 páginas
...3614. Examination of books and -witnesses. Sec. 3614. (a) To determine liability of the taxpayer. — The Commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service,...
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To Provide Revenue for the District of Columbia, and for Other Purposes ...

United States. Congress. House. Committee on the District of Columbia, United States. Congress. House. Committee on the District of Columbia. Subcommittee on Fiscal Affairs, United States. Congress. Senate. Committee on the District of Columbia. Subcommittee on Fiscal Affairs - 1956 - 332 páginas
...Columbia, for the purpose of ascertaining the correctness of any return filed as required by this title, or for the purpose of making a return where none has been made, is authorized to examine any books, papers, records, or memoranda, or anv person bearing upon the matters...
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To Provide Revenue for the District of Columbia, and for Other Purposes ...

United States. Congress. House. Committee on the District of Columbia - 1956 - 332 páginas
...Columbia, for the purpose of ascertaining the correctness of any return filed as required by this title, or for the purpose of making a return where none has been made, is authorized to examine any books, papers, records, or memoranda, or anv person bearing upon the matters...
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