 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, custody, or care of books of account containing entries relating to the business of the person liable for tax...  Internal Revenue Bulletin: Cumulative bulletin - Page 518by United States. Internal Revenue Service - 1964Full view - About this book
 | United States. Supreme Court - 1980 - 790 pages
...liability, the Secretary or his delegate is authorised — "(1) To examine any books, papers, records, or other data which may be relevant or material 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 time and place named... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1971 - 1052 pages
...liability, the Secretary or his delegate is authorized — "(1) To examine any books, papers, records, or other data which may be relevant or material to..."(2) To summon the person liable for tax . . . or any person having possession, custody, or care of books of account containing entries relating to the... | |
 | 1961 - 422 pages
...employees of the Internal Revenue Service designated in paragraph (c) of this section are authorized to summon the person liable for tax or required to...or required to perform the act, or any other person deemed proper, to appear before a designated officer or employee of the Internal Revenue Service at... | |
 | 1970 - 360 pages
...employees of the Internal Revenue Service designated in paragraph (c) of this section are authorized to summon the person liable for tax or required to...or required to perform the act, or any other person deemed proper, to appear before a designated officer or employee of the Internal Revenue Service at... | |
 | 1979 - 1222 pages
...the officers and employees of the Bureau designated in paragraph (c) of this section are authorized to summon the person liable for tax or required to...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... | |
 | 1998 - 750 pages
...Summons. For the purposes described In paragraph (a) of this section the Commissioner is authorized to summon the person liable for tax or required to...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... | |
 | 1999 - 782 pages
...officer or employee of such person or any person having possession, custody, or care of books of accounts containing entries relating to the business of the...or required to perform the act. or any other person deemed proper, to appear before a designated officer or employee of the Internal Revenue Service at... | |
 | 1990 - 1014 pages
...or employee of such person, or any person having possession, custody, or care of books of accounts containing entries relating to the business of the...liable for tax or required to perform the act, or any person deemed proper, to appear before a designated officer or employee of the Bureau at a time and... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1961 - 158 pages
...liability, the Secretary or his delegate is authorized — (1) To examine any books, papers, records, or other data which may be relevant or material 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 time and place named... | |
 | United States. Congress. House. Committee on the Judiciary - 1961 - 112 pages
...liability, the Secretary or his delegate is authorized — (1) To examine any books, papers, records, or other data which may be relevant or material 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 time and place named... | |
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