 | Philippines - Law - 1985 - 756 pages
...7. Power of the Commissioner to obtain information, examine, summon and take testimony. — For the purpose of ascertaining the correctness of any return,...been made, determining the liability of any person or any internal revenue tax, or collecting any such liability, the Commissioner is authorized : [1]... | |
 | United States. Supreme Court - Courts - 1980 - 790 pages
...Congress has bestowed upon the Service the authority to summon production for four purposes only: for "ascertaining the correctness of any return, making...of any person for any internal revenue tax ... or collecting any such liability." Congress therefore intended the summons authority to be used to aid... | |
 | Administrative law - 1988 - 600 pages
...38 FR 34803, Dec. 19, 1973] §301.7602-1 Examination of books and witnesses. (a) In general. For the purpose of ascertaining the correctness of any return,...liability of any person for any internal revenue tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability... | |
 | Administrative law - 1999 - 782 pages
...38 FR 34803. Dec. 19, 1973] §301.7602-1 Examination of books and witnesses. (a) In general. For the purpose of ascertaining the correctness of any return,...liability of any person for any internal revenue tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability... | |
 | Administrative law - 1979 - 1222 pages
...ATF-48, 43 FR 13531, Mar. 31, 1978] §70.22 Examination of books and witnesses. (a) In general. For the purpose of ascertaining the correctness of any return,...made, determining the liability of any person for any tax imposed under 26 USC Subtitle E (including any interest, additional amount, addition to the tax,... | |
 | Administrative law - 1998 - 750 pages
...Internal revenue tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability at law or in equity of any transferee...any person in respect of any Internal revenue tax, collecting any such liability or inquiring into any offense connected with the administration or enforcement... | |
 | Administrative law - 1985 - 898 pages
...26 USC Subtitle E (including any interest, additional amount, addition to the tax, or civil penalty) or the liability at law or in equity of any transferee or fiduciary of any person in respect of any such tax, or collecting any such liability, any authorized officer or employee of the Bureau may examine... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1964 - 744 pages
...papers available upon being informed that a criminal investigation 1 "SEC. 7602. EXAMINATION or BOOKS AND WITNESSES. "For the purpose of ascertaining the...equity of any transferee or fiduciary of any person In r>s|"-- t of any Internal revenue tax. or collecting any such liability, the Secretary or his delegate... | |
 | United States. Congress. House. Committee on the Judiciary - Antitrust law - 1961 - 112 pages
...pp. 32-33] CHAPTER 78. DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE | 7602. Examination of books and witnesses For the purpose of ascertaining the...none has been made, determining the liability of any IKTSOU for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary... | |
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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... 
