 | United States - Internal revenue law - 1866 - 172 pages
...understatement or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or othe>r person having possession, custody, or care...books of account containing entries relating to the trade or business of such person, or any other person he may deem proper, to appear before such assessor... | |
 | United States. Supreme Court - Law reports, digests, etc - 1876 - 696 pages
...understatement or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or other person having possession, custody, or care of books of account containing entries relating to such person, to appear before such assessor, produce such books at any time or place therein named,... | |
 | Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...understatement or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or Other person having possession, custody, or care of...books of account containing' entries relating to the trade or business of such person, or any other persons he may deem proper, to appear before such assessor... | |
 | Frederick Charles Brightly - Law - 1869 - 680 pages
...the assessor to summon such person, his agent, or other person having posses- du'ce'tneir"^^. sion, trade or business of such person, or any other person he may deem proper, to appear before such assessor... | |
 | United States. District Court (Massachusetts), John Lowell - Law reports, digests, etc - 1872 - 644 pages
...understatement or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or other person having possession, custody, or care of...books of account containing entries relating to the trade or business of such person, or any other person he may deem proper, to appear and produce such... | |
 | United States - Law - 1891 - 1108 pages
...the collector to summon such Êerson, or any other person having possession, custody, or care of ooks of account containing entries relating to the business...other person he may deem proper, to appear before him ::nd produce such books, at a time and place named m the sum-: nions, and to give testimony or answer... | |
 | Encyclopedias and dictionaries - 1895 - 938 pages
...opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon such...to the business of such person, or any other person ne may deem proper, to appear before him and produce such books, at a time and place named in trie... | |
 | Ferdinand Adolphus Wyman - Income tax - 1895 - 224 pages
...opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon such...custody, or care of books of account containing entries relative to the business of such person, or any other person he may deem proper, to appear before him... | |
 | John Melville Gould, George Fox Tucker - Income tax - 1895 - 170 pages
...opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon such...custody, or care of books of account containing entries relative to the business of such person, or any other person he may deem proper, to appear before him... | |
 | George Edward Plumbe, James Langland, Claude Othello Pike - Almanacs, American - 1895 - 486 pages
...opinion (if the collector. Is false or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon such...other person having possession, custody or care of buoks of account containing entries relating to the business of such person, or any other person he... | |
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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,... 
