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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... "
United States Reports: Cases Adjudged in the Supreme Court - 299. lappuse
autors: United States. Supreme Court - 1980
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Tax-exempt Foundations: Their Impact Om Small Business, Hearings Before ...

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...
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Tax-exempt Foundations: Their Impact on Small Business: Hearings, Ninetieth ...

United States. Congress. House. Select Committee on Small Business. Subcommittee No. 1 - 1967 - 1182 lapas
...internal revenue tax, or collecting any such liability, the Secretary or his delegate is authorized — (1) To examine any books, papers, records, or other...to such inquiry ; (2) To summon the person liable /or tax or required to perform the act. or any officer or employee of such person, or any person having...
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Invasions of Privacy (government Agencies): Hearings Before the Subcommittee ...

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...
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Decisions of the Comptroller General of the United States, 45. sējums

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...
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Tax-exempt Foundations: Their Impact on Small Business: Hearings Before ...

United States. Congress. House. Select Committee on Small Business. Subcommittee No. 1 - 1967 - 1184 lapas
...internal revenue tax. or collecting auy such liability, the Secretary or his dcleyatc is authorized — ( 1 ) To examine any books, papers, records, or other...relevant or material to such inquiry ; (2) To summon the permit liable for tax or required to perform the act. or any officer or employee of such person, or...
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Reports of the United States Tax Court, 71. sējums

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...
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Federal Data Banks and Constitutional Rights: A Study of Data ..., 4. sējums

United States. Congress. Senate. Committee on the Judiciary. Subcommittee on Constitutional Rights - 1974 - 472 lapas
...concerning persons who may be liable to pay any internal revenue tax. Section 7602 authorizes the Service to examine any books, papers, .records or other data which may be relevant or material in ascertaining the correctness of any return or making a return where none has been made. The Special...
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Surveillance: Hearings Before the Subcommittee on Courts, Civil Liberties ...

United States. Congress. House. Committee on the Judiciary. Subcommittee on Courts, Civil Liberties, and the Administration of Justice - 1975 - 694 lapas
...production of books, papers, records, or other data. ords, or other data which may be relevant « * * (2) To summon the person liable for tax or required...any person having possession, custody, or care of boohs of account containing entries relating to the business of the person liable for tax or required...
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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 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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Oversight Hearings Into the Operations of the IRS: Hearings Before a ...

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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