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" Bureau at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and take such testimony of the person concerned, under oath,... "
Code of Federal Regulations: 1949-1984 - Page 105
1979
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United States Reports: Cases Adjudged in the Supreme Court, Volume 437

United States. Supreme Court - 1980 - 790 pages
...person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate at a time and place named in the summons and to produce...as may be relevant or material to such inquiry; and "(3) To take such testimony of the person concerned, under oath, as may be relevant or material to...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 400

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1971 - 1052 pages
...liable for tax ... or any other person the Secretary or his delegate may deem proper, to appear . . . and to produce such books, papers, records, or other...oath, as may be relevant or material to such inquiry . . . ." Section 7603 provides for service of the summons. There is no provision for personal enforcement...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1985 - 898 pages
...Act (22 USC 2778, 90 Stat. 744)) [TD ATF-6, 38 FR 32445, Nov. 26, 1973, as amended by TD ATF-48, 43 FR 13531, Mar. 31, 1978] § 70.22 Examination of books...inquiry. The officers and employees designated in paragraph (c) of this section may designate any other employee of the Bureau as the individual before...
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The Code of Federal Regulations of the United States of America

1985 - 868 pages
...(22 USC 2778. 90 Stat. 744)) [TD ATF-6, 38 PR 32445, Nov. 26, 1973, as amended by TD ATF-48, 43 PR 13531, Mar. 31, 1978] § 70.22 Examination of books...inquiry. The officers and employees designated in paragraph (c) of this section may designate any other employee of the Bureau as the individual before...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1974 - 132 pages
...management of any objects with respect to which such tax is imposed. (68A Stat. 901 (26 USC 7601) ) § 70.22 Examination of books and witnesses. (a) In general....inquiry. The officers and employees designated in paragraph (c) of this section may designate any other employee of the Bureau as the individual before...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1990 - 1014 pages
...1973, as amended by TD ATF-48. 43 FR 13531. Mar. 31. 1978] §70.22 Examination of book* and wit(a) In general For the purpose of ascertaining the correctness...inquiry. The officers and employees designated in paragraph (c) of this section may designate any other employee of the Bureau as the individual before...
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The Code of Federal Regulations of the United States of America

1978 - 1188 pages
...48. 43 PR 13531. Mar. 31, 1978] 970.22 Examination of books and witnesses. (a) In gênerai For the purpose of ascertaining the correctness of any return,...inquiry. The officers and employees designated in paragraph (c) of this section may designate any other employee of the Bureau as the individual before...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1975 - 1012 pages
...made, determining the liabilH any person for any tax Imposed u 26 USC Subtitle E (including anj terest, additional amount, addition to the tax, or civil penalty)...inquiry. The officers and employees designated in paragraph (c) of this section may designate any other employee of the Bureau as the individual before...
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The Code of Federal Regulations of the United States of America

1990 - 856 pages
...liability of any person for any tax imposed under 26 USC Subtitle E (including any interest, additionaJ amount, addition to the tax, or civil penalty) or...inquiry. The officers and employees designated in paragraph (c) of this section may designate any other employee of the Bureau as the individual before...
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Code of Federal Regulations: 1949-1984

1976 - 1118 pages
...sn!ficient If such books, papers, records, on other data are described with reasonable certainty. scribed In paragraph (a) of this section the officers and...Inquiry. The officers and employees designated In paragraph (c) of this section may designate any other employee of the Bureau as the Individual before...
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