 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...decedent is liable for the tax as an executor. EXAMINATION OF RECORDS AND TAKING OF TESTIMONY. SEC. 1004. The Commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine... | |
 | North Carolina - 1925
...of such districts. SEC. 801. Powers of Commissioner of Revenue. The Commissioner of Revenue, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, shall have power to examine or cause to be examined... | |
 | Wisconsin - 1925 - 796 pages
...paid by him in such capacity provided in subsection (1) and (2) of section 70.19. 71.1 2 (2) for the purpose of ascertaining the correctness of any return or for> the purpose of making an estimate of the taxable income of any person, the tax commission and assessor of incomes shall have... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...debts so due to the United States, or for so much thereof as may remain due and unpaid. SEC. 1004. The Commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 pages
...of the provisions of this act except as otherwise provided by this act, Powers of Commissioner (2) The commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is hereby authorized by any agent designated by the commissioner with the approval of the governor for... | |
 | Eric Louis Kohler - 1927 - 618 pages
...added shall be collected in the same manner as the tax." EXAMINATION OF BOOKS AND WITNESSES Sec. 1104. The Commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine... | |
 | Wisconsin - 1927 - 1052 pages
...information, the tax commission or assessor of incomes may direct any return to be so verified. (2) For the purpose of ascertaining the correctness of any return or for the purpose of making a determination of the taxable income of any person, the tax commission or assessor of incomes shall... | |
 | Wisconsin - 1927 - 1062 pages
...information, the tax commission or assessor of incomes may direct any return to be so verified. (2) For the purpose of ascertaining the correctness of any return or for the purpose of making a determination of the taxable income of any person, the tax commission or assessor of incomes shall... | |
 | United States - 1928 - 268 pages
...such courts or otherwise to enforce such provisions. EXAMINATION OF BOOKS AND WITNESSES SEC. 1104. The Commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...EXAMINATION OF RECORDS AND TAKING OF TESTIMONY SEC. 1104 as amended by Sec. 618, Revenue Act 1928, The Commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is hereby authorized, by any officer or employee of the .Bureau of Internal Kevenue, including the field... | |
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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 revenue agent or inspector designated by him for that purpose, to examine any books,... 
