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" Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service,... "
Regulations 44 Relating to the Taxes on Gasoline,lubricating Oil, Brewer's ... - Page 45
by United States. Bureau of Internal Revenue - 1934 - 66 pages
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The Tribune Almanac and Political Register

Horace Greeley, John Fitch Cleveland, F. J. Ottarson, Alexander Jacob Schem, Edward McPherson, Henry Eckford Rhoades - Almanacs, American - 1910 - 410 pages
...Revenue, for the puroee of ascertaining the correctness of such return or for the purpose of makis a. return where none has been made, is hereby authorized, by any regularly )pomted revenue agent specially designated by him for that purpose, to examine Л}' books...
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Fire Insurance Laws, Taxes and Fees

Fire insurance - 1913 - 502 pages
...; and the Commissioner of Internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for the purpose, to examine any books...
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Statutes of the United States of America

United States - Law - 1909 - 374 pages
...Commissioner of Internal Revenue, for the purpose of t,ooks!"tc.to ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose, to examine any books...
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The Law of Taxation in Pennsylvania: To which is Added the Act of ..., Volume 2

Frank Marshall Eastman - Corporations - 1909 - 552 pages
...expedient; and the commissioner of internal revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose, to examine any books...
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Corporation Laws of the State of California

California - Corporation law - 1909 - 912 pages
...; and the commissioner of internal revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose, to examine any books...
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An Act to Provide Revenue, Equalize Duties and Encourage the Industries of ...

United States - Tariff - 1909 - 140 pages
...; and the Commissioner of Internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that puipose, to examine any books...
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The Tariff Act of August 5, 1909, on Imports Into the United States

United States - Tariff - 1909 - 184 pages
...; and the Commissioner of Internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose, to examine any books...
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Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - Auditing - 1909 - 612 pages
...; and the Commissioner of Internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose, to examine any books...
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Hand Book of the United States Tariff Containing the Tariff Act of 1909 ...

Vandegrift, F.B., & Co - Customs administration - 1909 - 840 pages
...expedient; and the Commissioner of internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, la hereby authorized, by any regularly appointed revenue agent specially designated by him for that...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 437

United States. Supreme Court - Courts - 1980 - 790 pages
...and 3654 of the 1939 Code. By § 3614 (a) the Commissioner received the summons authority "for the purpose of ascertaining the correctness of any return...purpose of making a return where none has been made." Section 3615 (b) (3) authorized the issuance of a summons "[w]henever any person who is required to...
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