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" 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... "
The Code of Federal Regulations of the United States of America - 104. lappuse
1978
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The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - 1895 - 792 lapas
...case of refusal or neglect to make the returns, or in case of false or fraudulent returns, summoning any person having possession, custody, or care of...containing entries relating to the business of the person refusing to make such return or rendering such false or fraudulent return, to appear before him and...
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A Treatise on the Federal Income Tax Under the Act of 1894, 3. sējums

Roger Foster, Everett Vergnies Abbot - 1895 - 1126 lapas
...case of refusal or neglect to make the returns, or in case of false or fraudulent returns, summoning any person having possession, custody, or care of...containing entries relating to the business of the person refusing to make such return or rendering such false or fraudulent return, to appear before him and...
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United States Income Tax Law Simplified for Businessmen

Ferdinand Adolphus Wyman - 1895 - 224 lapas
...case of refusal or neglect to make the returns, or in case of false or fraudulent returns, summoning any person having possession, custody, or care of...containing entries relating to the business of the person refusing to make such return or rendering such false or fraudulent return, to appear before him and...
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The Federal Income Tax Explained: With the Regulations of the Treasury ...

John Melville Gould, George Fox Tucker - 1895 - 170 lapas
...case of refusal or neglect to make the returns, or in case of false or fraudulent returns, summoning any person having possession, custody, or care of...containing entries relating to the business of the person refusing to make such return, or rendering such false or fraudulent return, to appear before him and...
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County Act: Act 31 of the Session of 1903 of the Legislature of the ...

Honolulu (Hawaii) - 1903 - 206 lapas
...it shall be lawful for the Board to summon such person, or any of the officers of such corporation or any person having possession, custody or care of...accounts containing entries relating to the business of such person or corporation, or any other person it may deem proper, wherever residing or found, to...
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United States Reports: Cases Adjudged in the Supreme Court, 437. sējums

United States. Supreme Court - 1980 - 790 lapas
...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...person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 422 lapas
...described in paragraph (a) of this section the officers and employees of the Internal Revenue Service designated in paragraph (c) of this section are authorized...person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform...
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Internal Revenue Bulletin: Cumulative bulletin, 1. daļa,1. sējums

United States. Internal Revenue Service - 1964 - 744 lapas
...any books, papers, record*, or other data which may be relevant or material to such Inquiry ; "(2) To summon the person liable for tax or required to...person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform...
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Civil Investigative Demand: Hearing Before the Antrust Subcommittee ...

United States. Congress. House. Committee on the Judiciary - 1961 - 112 lapas
...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...person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform...
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Civil Investigative Demand

United States. Congress. House. Committee on the Judiciary - 1961 - 150 lapas
...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...person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform...
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