 | United States. Congress. House. Committee on Education and Labor - 1947 - 1562 páginas
...provides: "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,... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 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... | |
 | United States. Congress. House. Committee on Education and Labor - 1947 - 856 páginas
...provides : "Sec. 3614. Examination of books and witnesses — (a) To determine liability of the taxpayer : The Commissioner, for the purpose of ascertaining the correctness of any return or for tlie purpose of making a return where none has been made, is authorized, by any officer or employee... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 páginas
...Assessor, for the purpose of ascertaining the correctness of any rernrn 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... | |
 | United States. Internal Revenue Service - 1948 - 132 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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 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,... | |
 | United States - 1949 - 592 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,... | |
 | 1949 - 600 páginas
...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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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,... 
