 | Philippines - 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 - 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...made, determining the liability of any person for any internal revenue tax ... or collecting any such liability." Congress therefore intended the summons... | |
 | 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,...made, determining the liability of any person for any internal revenue tax (including any interest, additional amount, addition to the tax, or civil penalty)... | |
 | 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,...made, determining the liability of any person for any internal revenue tax (including any interest, additional amount, addition to the tax, or civil penalty)... | |
 | United States. Internal Revenue Service - 1964 - 744 pages
...being informed that a criminal investigation 1 "SEC. 7602. EXAMINATION or BOOKS AND WITNESSES. "For the purpose of ascertaining the correctness of any return,...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... | |
 | United States. Congress. House. Committee on the Judiciary - 1961 - 150 pages
...DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE J 7602. Examination of books and witnesses For the purpose of ascertaining the correctness of any return,...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... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1961 - 158 pages
...DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE § 7602. Examination of books and witnesses For the purpose of ascertaining the correctness of any return,...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... | |
 | United States. Congress. House. Committee on the Judiciary - 1961 - 112 pages
...DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE | 7602. Examination of books and witnesses For the purpose of ascertaining the correctness of any return,...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... | |
 | United States. Internal Revenue Service - 1964 - 1462 pages
...intended to comply with the subpoenas.3 1 "SEC. 7602. EXAMINATION OF BOOKS AND WITNESSES. "For the C N } 2)Ԑ *, tV@ 09 m yF++* Internal revenue tax or the liability at law or In equity of any transferee or fiduciary of any person... | |
| |
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... 
