 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,...  The Handbook of Advanced Business Valuation - 203. lappuseautors: Robert F. Reilly - 1999 - 512 lapasIerobežota priekšskatīšana - Par šo grāmatu
 | United States. Internal Revenue Service - 1974
...in paragraph (a) of this section the Commissioner is authorized to summon the person liable for tax or required to perform the act, or any officer or...person having possession, custody, or care of books of accounts containing entries relating to the business of the person liable for tax or required to perform... | |
 | United States. Internal Revenue Service - 1971 - 816 lapas
...which may be relevant or material to such inquiry; "(2) To summon the person liable for tax * * • or any person having possession, custody, or care...containing entries relating to the business of the tions; checks and vouchers relating to payments to taxpayer by Acme; expense vouchers submitted by... | |
 | United States. Internal Revenue Service - 1976 - 624 lapas
...., or collecting any such liability, the Secretary or his delegate is authorized — "(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, custody, or care of books of account... | |
 | United States. Internal Revenue Service - 1973 - 824 lapas
...of the Internal Revenue Service designated in paragraph (c) of this section are authorized 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... | |
 | United States. Internal Revenue Service - 1978 - 630 lapas
...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, custody, or care of books of account... | |
 | United States. Internal Revenue Service - 1975 - 804 lapas
...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, custody, or care of books of account... | |
 | United States. General Accounting Office - 1971 - 1132 lapas
...any person for any internal revenue tax, is authorized to summon •'* * * the person liable for tax or required to perform the act, or any officer or...relating to the business of the person liable for the tax or required to perform the act, or any other person the Secretary or his delegate may deem... | |
 | United States. Tax Court - 1991 - 968 lapas
...such inquiry; (2) to summon the person liable for tax, any officer or employee of such person, or the person having possession, custody, or care of books...relating to the business of the person liable for tax, or any other person the Secretary may deem proper, to appear before the Secretary and to produce such... | |
 | United States. Tax Court - 1979 - 1248 lapas
...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, custody, or care of books of account... | |
 | 1972 - 372 lapas
...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...entries relating to the business of the person liable tar tax or required to perform the act, or any other person the Secretary or his delegate may deem... | |
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