 | United States. Supreme Court - 1980 - 790 страница
...examine any books, papers, records, or other data which may be relevant or material to such inquiry; "(2) To summon the person liable for tax or required to...or required to perform the act, or any other person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate at a... | |
 | 1961 - 422 страница
...examine any books, papers, records, or other data which may be relevant or material to such inquiry; (2) To summon the person liable for tax or required to...or required to perform the act, or any other person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate at a... | |
 | 1979 - 1222 страница
...For the purposes described in paragraph (a) of this section the officers and employees of the Bureau designated in paragraph (c) of this section are authorized...person having possession, custody, or care of books of accounts containing entries relating to the business of the person liable for tax or required to perform... | |
 | United States. Internal Revenue Service - 1964 - 744 страница
...correctness of any return .... determining the liability . . . [t]o summon the person liable for tax . . . ,or any person having possession, custody, or care...the business of the person liable for tax . . . , or any other person the Secretary or his delegate may deem proper, to appear . . . and to produce such... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1961 - 168 страница
...examine any books, papers, records, or other data which may be relevant or material to such inquiry ; (2) To summon the person liable for tax or required to...or required to perform the act, or any other person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate at a... | |
 | United States. Congress. House. Committee on the Judiciary - 1961 - 112 страница
...examine any books, papers, records, or other data which may be relevant or material to such inquiry ; (2) To summon the person liable for tax or required to...or required to perform the act, or any other person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate at a... | |
 | United States. Congress. House. Committee on the Judiciary - 1961 - 150 страница
...examine any books, papers, records, or other data which may be relevant or material to such inquiry ; (2) To summon the person liable for tax or required to...or required to perform the act, or any other person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate at a... | |
 | United States. Congress. Senate. Committee on Rules and Administration - 1964 - 1054 страница
...act, or any officer at employee ol such ; -rsor,. at any person having possession, custody, at core of books of account containing entries relating to...for tax or required to perform the act, or any other perean the Secretary or • i" delegate may deem proper, to appear before the Secretary or his delegate... | |
 | United States. Internal Revenue Service - 1964 - 1462 страница
...correctness of any return . . . , determining the liability ... [t]o summon the person liable for tax . . . >i> any other person the Secretary or his delegate may deem proper, to appear . . . and to produce such... | |
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To examine any books, papers, records or other data which may be relevant or material to such inquiry; (2) To summon the person liable for tax or required to perform the act. or any officer or employee of such person, or any person having possession,... 
