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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,... "
The Handbook of Advanced Business Valuation - 203. lappuse
autors: Robert F. Reilly - 1999 - 512 lapas
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Laws of the United States Relating to Internal Revenue

United States - 1866 - 172 lapas
...or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or othe>r person having possession, custody, or care of books of account containing entries relating to the trade or business of such person, or any other person he may deem proper, to appear before such assessor...
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Cases Argued and Adjudged in the Supreme Court of the United States, 22. sējums

United States. Supreme Court - 1876 - 696 lapas
...understatement or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or other person having possession, custody, or care of books of account containing entries relating to such person, to appear before such assessor, produce such books at any time or place therein named,...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 lapas
...understatement or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or Other person having possession, custody, or care of books of account containing' entries relating to the trade or business of such person, or any other persons he may deem proper, to appear before such assessor...
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An Analytical Digest of the Laws of the United States, 2. sējums

Frederick Charles Brightly - 1869 - 680 lapas
...the assessor to summon such person, his agent, or other person having posses- du'ce'tneir"^^. sion, trade or business of such person, or any other person he may deem proper, to appear before such assessor...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 250 lapas
...-valuation or tinder-statement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books...account containing entries, relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at...
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Supplement to the Revised Statutes of the United States ..., 1. sējums

United States - 1881 - 742 lapas
...valuation or under-statement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books...account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at...
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The Public Statutes at Large of the United States of America, 1. sējums

United States - 1881 - 746 lapas
...valuation or under-statement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books...account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at...
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Internal Revenue Laws: Including Title XXXV, and Other Portions of the ...

United States - 1886 - 280 lapas
...under-valuation or under-statement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books...account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at...
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Handbook of Republican Institutions in the United States of America: Based ...

Dugald J. Bannatyne - 1887 - 652 lapas
...under-valuation or under-statement, it is lawful for the collector to summon such person, or any other person having possession, custody, or care of books...account containing entries relating to the business of such person, or any other person he deems proper, to appear before him and produce such books at a...
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Tariff Acts of 1883, 1890, 1894 1897: Administrative Act of 1890. War ...

United States - 1890 - 520 lapas
...undervaluation or understatement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books...account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at...
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