 | United States. Internal Revenue Service - 1971 - 816 lapas
...to the ascertainment of the fact. : "$ 7602. Examination of books and witnesses "For the purpose of ascertaining the correctness of any return, making...revenue tax * * * or collecting any such liability, the Secretary or his delegate is authorized "(1 ) To examine any books, papers, records, or other... | |
 | United States. Internal Revenue Service - 1975 - 804 lapas
...to which any tax is imposed. "Section 7602. Examination of Books and Witnesses. "For the purpose of ascertaining the correctness of any return, making...revenue tax ... or collecting any such liability, the Secretary or his delegate is authorized ( 1 ) To examine any books, papers, records, or other... | |
 | United States. Internal Revenue Service - 1978 - 630 lapas
...§§7402(b) and 7604 (a) of the Code, 26 USC §§ 7402 (b) and 'Section 7602 reads: "For the purpose of ascertaining the correctness of any return, making...liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any internal... | |
 | 1969 - 372 lapas
...examination of books and witnesses. SEC. 7602. Examination of books and witnesses. For the purpose of ascertaining the correctness of any return, making...liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any internal... | |
 | United States. Internal Revenue Service - 1976 - 624 lapas
...both, together with the costs of prosecution." ' 26 USC § 7602 reads, in part: "For the purpose of ascertaining the correctness of any return, making...determining the liability of any person for any internal Garner had persisted in his claim when summoned, the Service could have sued for enforcement in district... | |
 | United States. Tax Court - 1986 - 1420 lapas
...provides in relevant part as follows: SEC. 7602. EXAMINATION OF BOOKS AND WITNESSES. For the purpose of ascertaining the correctness of any return, making...liability of any person for any internal revenue tax or the liability (1) To examine any books, papers, records, or other data which may be relevant or material... | |
 | United States. Tax Court - 1979 - 1248 lapas
...person is liable for tax under this title. Sec. 7602 provides in relevant part: For the purpose of ascertaining the correctness of any return, making...liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any internal... | |
 | United States. Congress. Senate. Banking and Currency Committee - 1972 - 540 lapas
...agents are authorized by the Internal Revenue Code to issue an administrative summons for the purpose of ascertaining the correctness of any return, making...liability of any person for any internal revenue tax or the liability at law or inequity of any transferee or fiduciary of any person in respect of any internal... | |
 | United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs - 1972 - 1214 lapas
...agencies. Internal Revenue agents are authorized to issue an administrative summons for the purpose of ascertaining the correctness of any return, making...liability of any person for any Internal Revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any Internal... | |
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For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person... 
