 | Henry Campbell Black - 1915 - 936 lapas
...opinion of the collector, is false or fraudulent or contains any undervaluation or understatement, "it shall be lawful for the collector to summon such...books of account containing entries relating to the 08 Lott v. Hubbard, 44 Ala. 693. sr Walker v. Brislcy, 4 Tux Cas. 254. 0s Calvert v. Walker [1899]... | |
 | George Edwin Holmes - 1917 - 674 lapas
...officer to examine his books or the books of the person, firm, or corporation for whom he is agent, it^is lawful for the collector to summon such person, or...other person having possession, custody or care of the books of account containing entries relating to the business of such taxpayer, or any other person... | |
 | George Edwin Holmes - 1917 - 690 lapas
...officer to examine his books or the books of the person, firm, or corporation for whom he is agent, it is lawful for the collector to summon such person, or...other person having possession, custody or care of the books • of account containing entries relating to the business of such taxpayer, or any other... | |
 | Guaranty Trust Company of New York - 1918 - 108 lapas
...regularly authorized Government officer to examine the books of such person, firm, or corporation, it shall be lawful for the collector to summon such...him and produce such books at a time and place named :n the summons, and to give testimony or answer interrogatories, under oath, respecting any objects... | |
 | George Edwin Holmes - 1919 - 1048 lapas
...officer to examine the books of em person, firm, or corporation, it shall be lawful for the collector t summon such person, or any other person having possession,...of books of account containing entries relating to thc business of such person or any other person he may deem proper, to appear before him and produce... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...regularly authorized Government officer to examine the books of such person, firm, or corporation, it shall be lawful for the collector to summon such...proper, to appear before him and produce such books at a tune and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 lapas
...regularly authorized Government officer to examine the books of such person, firm, or corporation, it shall be lawful for the collector to summon such...such books at a time and place named in the summons. 53 and to give testimony or answer Interrogatories, under oath, respecting any objects or income liable... | |
 | United States - 1879 - 1004 lapas
...collector, is false or fraudulent, or contains False return, any uuder-valuation or under-statemerit. it shall be lawful for the collector to summon such person, or any other person having possession, Examinations of custody, or care of books of account containing entries relating to the persons and... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...MENTIONED IN SUBSECTION (b). — Any person mentioned in subsection (b), or (2) PERSONS HAVING BOOKS. — Any other person having possession, custody, or care...account containing entries relating to the business of any person mentioned in subsection (b), or (3) OTHER PERSONS. — Any other person the collector may... | |
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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,... 
