 | Philippines - 1981 - 138 страници
...representative. "(b) From other persons. — For the purpose of ascertaining the correctness of any return where none has been made, determining the liability...internal revenue tax or collecting any such liability, the Commissioner or his authorized representative is empowered: "(1) To examine any book, paper, or... | |
 | Philippines - 1985 - 756 страници
...the Commissioner to obtain information, examine, summon and take testimony. — For the purpose of ascertaining the correctness of any return, making...been made, determining the liability of any person or any internal revenue tax, or collecting any such liability, the Commissioner is authorized : [1]... | |
 | 1961 - 422 страници
...examination of books and witnesses. SEC. 7602. Examination of books and witnesses. For the purpose of ascertaining the correctness of any return, making...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 in respect of any internal... | |
 | 1970 - 360 страници
...examination of books and witnesses. SEC. 7602. Examination of books and witnesses. For the purpose of ascertaining the correctness of any return, making...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 in respect of any internal... | |
 | 1992 - 616 страници
...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, making...liability of any person for any internal revenue tax (including any interest, additional amount, addition to the tax, or civil penalty) or the liability... | |
 | 1979 - 1222 страници
...13531, Mar. 31, 1978] §70.22 Examination of books and witnesses. (a) In general. For the purpose of ascertaining the correctness of any return, making...made, determining the liability of any person for any tax imposed under 26 USC Subtitle E (including any interest, additional amount, addition to the tax,... | |
 | 1985 - 898 страници
...13531, Mar. 31, 1978] § 70.22 Examination of books and witnesses. (a) In general. For the purpose of ascertaining the correctness of any return, making...made, determining the liability of any person for any tax imposed under 26 USC Subtitle E (including any interest, additional amount, addition to the tax,... | |
 | 1976 - 420 страници
...Examination of books and wlnesies. For the purpose of ascertaining the correctness of any return, making R 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 in respect of any internal... | |
 | United States. Internal Revenue Service - 1964 - 744 страници
...that a criminal investigation 1 "SEC. 7602. EXAMINATION or BOOKS AND WITNESSES. "For the purpose of ascertaining the correctness of any return, making...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 In r>s|"-- t of any... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1961 - 158 страници
...OF LIABILITY AND ENFORCEMENT OF TITLE § 7602. Examination of books and witnesses For the purpose of ascertaining the correctness of any return, making...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 in respect of any internal... | |
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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... 
