 | United States. Supreme Court - Courts - 1980 - 790 pages
...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...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 at a... | |
 | Administrative law - 1961 - 422 pages
...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...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 at a... | |
 | Administrative law - 1979 - 1222 pages
...For the purposes described in paragraph (a) of this section the officers and employees of the Bureau designated in paragraph (c) of this section are authorized...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... | |
 | Administrative law - 1990 - 856 pages
...For the purposes described in paragraph (a) of this section the officers and employees of the Bureau designated in paragraph (c) of this section are authorized...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... | |
 | Administrative law - 2006 - 868 pages
...officer or employee of such person or any person having possession, custody, or care of books of accounts containing entries relating to the business of the...or any other person deemed proper, to appear before one or more officers or employees of the Internal Revenue Service at a time and place named in the... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1964 - 744 pages
...correctness of any return .... determining the liability . . . [t]o summon the person liable for tax . . . ,or any person having possession, custody, or care...the business of the person liable for tax . . . , or any other person the Secretary or his delegate may deem proper, to appear . . . and to produce such... | |
 | United States. Congress. House. Committee on the Judiciary - 1961 - 150 pages
...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...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 at a... | |
 | United States. Congress. House. Committee on the Judiciary - Antitrust law - 1961 - 112 pages
...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...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 at a... | |
 | United States. Congress. Senate. Committee on the Judiciary - Antitrust law - 1961 - 168 pages
...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...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 at a... | |
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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... 
