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" Secretary or his delegate shall constitute public records; but, except as hereinafter provided in this section, they shall be open to inspection only upon order of the President and under rules and regulations prescribed by the Secretary or his delegate... "
Gold Reserve Act of 1934: Hearings Before the Committee on Banking and ... - Page 35
by United States. Congress. Senate. Committee on Banking and Currency - 1934 - 389 pages
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Impeachment Inquiry: Hearings Before the Committee on the Judiciary, House ...

United States. Congress. House. Committee on the Judiciary - 1975 - 776 pages
...look at is section 0103, and particularly 0103 subsection A which provides for inspection of returns only upon order of the President and under rules and regulations prescribed by the Secretary or his delegate and approved by the President. So, it would lie my opinion that the President...
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Oversight Hearings Into the Operations of the IRS: Hearings Before a ...

United States. Congress. House. Government Operations Committee - 1975 - 944 pages
...authority to make management audits f 1RS. Under 26 USC 6103, tax returns are open to inspection only on order of the President and under rules and regulations prescribed by the Secretary of the Treasury or his delegate and approved by the President. Existing regulations applicable...
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GAO Legislation: Hearing Before the Subcommittee on Reports, Accounting, and ...

United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management - 1975 - 438 pages
...authority to make management audits of IRS. Under 26 USC 6103, tax returns are open to inspection only on order of the President and under rules and regulations prescribed by the Secretary of the Treasury or his delegate and approved by the President. Existing regulations applicable...
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Amending the Accounting and Auditing Act of 1950: Hearing Before a ...

United States. Congress. House. Government Operations Committee - 1975 - 44 pages
...authority to make management audits of IRS. Under 26 USC 6103, tax returns are open to inspection only on order of the President and under rules and regulations prescribed by the Secretary of the Treasury or his delegate and approved by the President. Existing regulations applicable...
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Amending the Accounting and Auditing Act of 1950: Hearing Before a ...

United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1975 - 56 pages
...authority to make management audits of IRS. Under 26 USC 6103, tax returns are open to inspection only on order of the President and under rules and regulations prescribed by the Secretary of the Treasury or his delegate and approved by the President. Existing regulations applicable...
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Oversight Hearings Into the Operations of the IRS: Hearings Before a ...

United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1975 - 946 pages
...authority to make management audits of IRS. Under 26 USC 6103, tax returns are open to inspection only on order of the President and under rules and regulations prescribed by the Secretary of the Treasury or his delegate and approved by the President. Existing regulations applicable...
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Federal Tax Return Privacy, Hearings Before the Subcommittee on ...

United States. Congress. Senate. Committee on Finance - 1975 - 326 pages
...constitute public records ; but, except as hereinafter provided in this section, they shall be open to inspection only upon order of the President and under rules and regulations * * * approved by the President. * • * * * * * (b) Inspection by states. — (1) State officers....
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Trading with the Enemy: Legislative and Executive Documents Concerning ...

United States. Congress. House. Committee on International Relations. Subcommittee on International Trade and Commerce - 1976 - 764 pages
...hold for a period ending 15 days after the expiration of the extension. The returns required to bo made and filed under this section shall constitute...by the Secretary of the Treasury. A return made and held in accordance with this section by the owner of the gold coin, gold bullion, and gold certificates...
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Jeopardy and Termination Assessments and Administrative Summonses: Hearing ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Administration of the Internal Revenue Code - 1976 - 264 pages
...* Section 6103 (a) of the Internal Revenue Code provides that income tax returns are to be "open to inspection only upon order of the President and under rules and regulations prescribed by the Secretary of the Treasury or his delegate and approved by the President." 0 ACTIVITIES AND PROGRAMS...
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Final Report of the Select Committee to Study Governmental Operations with ...

United States. Congress. Senate. Select Committee to Study Governmental Operations with Respect to Intelligence Activities - 1976 - 1000 pages
...Under section 6103 of the Internal Revenue Code, "returns made with respect to taxes . . ." are open to inspection "only upon order of the President and under rules and regulations prescribed by the Secretary or his delegate and approved by the President." "Returns" are not defined in the statute,...
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