| United States. Congress. House. Select Committee on Small Business - 1967 - 1298 lapas
...internal revenue tax, or collecting any such liability, the Secretary or hi* delegate is authorized — (1) To examine any books, papers, records, or other...liable for tax or required to perform the act, or auy officer or employee of such person, or any person having possession, custody, or care of books... | |
| United States. Congress. Senate. Committee on the Judiciary - 1967 - 1166 lapas
...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 the act, or any other person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate... | |
| United States. General Accounting Office - 1967 - 1082 lapas
...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 the act, or any other person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate... | |
| United States. Tax Court - 1979 - 1248 lapas
...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 the act, or any other person the Secretary may deem proper, to appear before the Secretary at a time and place named... | |
| United States. Congress. House. Government Operations Committee - 1975 - 944 lapas
...collecting any such liability, any authorized officer or employee of the Internal Revenue Service may examine any books, papers, records or other data which may be relevant or material to such inquiry; and take such testimony of the person concerned, under oath, as may be relevant to such inquiry. (b)... | |
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