 | United States - 1866 - 172 pages
...or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or othe>r 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 before such assessor... | |
 | United States. Supreme Court - 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 - 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... | |
 | 1962 - 1104 pages
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 | Idaho - 1959 - 842 pages
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 | John Melville Gould, George Fox Tucker - 1895 - 170 pages
...undervaluation or understatement, it shall be lawful for the collector to summon such person, or any other person having possession, 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... | |
 | Charles Wesley Eldridge - 1895 - 792 pages
...undervaluation or understatement, it shall be lawful for the collector to summon such person, or any other person having possession, 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... | |
 | Roger Foster, Everett Vergnies Abbot - 1895 - 1126 pages
...undervaluation or understatement, it shall be lawful for the collector to summon such person, or any other person having possession, 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... | |
 | Ferdinand Adolphus Wyman - 1895 - 224 pages
...undervaluation or understatement, it shall be lawful for the collector to summon such person, or any other person having possession, 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... | |
 | Philippines - 1981 - 138 pages
...Commissioner or his authorized representative is empowered: "(1) To examine any book, paper, or record, or other data which may be relevant or material to such inquiry; "(2) To summon any person having possession, custody, or care of books of accounts containing entries, or of any information... | |
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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, custody, or care of books of account containing entries relating to the business of the person liable for tax... 
