 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...BOOKS AND WITNESSES SBC. 1104. [Revenue Act of 1926, a* amended, by section, 618, Revenue Act of 1928.] The Commissioner, for the purpose of ascertaining...been made, is hereby authorized, by any officer or employ ee of the Bureau of Internal Revenue, including the field service, designated by him for that... | |
 | United States. Internal Revenue Service - Taxation - 1941 - 664 pages
...******* SEC. 3614. EXAMINATION OF BOOKS AND WITNESSES. (a) To DETERMINE LIABILITY OF THE TAXPAYER. — The Commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service,... | |
 | United States. Office of Commissioner of Internal Revenue - Taxation - 1910 - 176 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... | |
 | United States. Internal Revenue Service - Taxation - 1939 - 636 pages
...Revenue Act of 1938, provides: SEC. 606. CLOSING AGREEMENTS. (a) AUTHORIZATION. — The Commissioner (or any officer or employee of the Bureau of Internal Revenue, including the field service, authorized in writing by the Commissioner) is authorized to enter into an agreement in writing -with... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1942 - 1270 pages
...collection of such amount to be made from the vendee. Sec. 611. Final Agreements The Commissioner (or any officer or employee of the Bureau of internal Revenue, including the field service, authorized in writing °y the Commissioner) is authorized to enter into an agreement in writing with... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...section. SEC. 3614. EXAMINATION OF BOOKS AND WITNESSES. (a) To DETERMINE LIABILITY OF THE TAXPAYER. — The Commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service,... | |
 | United States - 1945 - 928 pages
...of Internal Revenue is hereby authorized, by any officer or employee of the Treasury Department and together with their respective personnel, records,...hereby transferred to the Department of Agiculture an which are relevant and material in connection with any claim made pursuant to sections 644-659 of this... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...section. SEC. 3614. EXAMINATION OF BOOKS AND WITNESSES. (a) To DETERMINE LIABILITY OF THE TAXPAYER. — The Commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service,... | |
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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,... 
