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" ... matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take his... "
Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924 - Halaman 44
oleh United States. Internal Revenue Service - 1924 - 58 halaman
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 halaman
...records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of...by law to be included in such return, with power to administer oaths to such person or persons. UNNECESSARY EXAMINATIONS sary examinations or investigations,...
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North Carolina Corporation Code, Annotated: Containing the Statutes ...

James Hinton Pou - 1922 - 1032 halaman
...the matters required to be included in the return, and may require the attendance of the taxpayer or of any other person having knowledge in the premises, and may take testimony and require proof material for his information, with power to administer oath to such person...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 halaman
...records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of...by law to be included in such return, with power to administer oaths to such person or persons. UNNECESSARY EXAMINATIONS SEC. 1309. That no taxpayer shall...
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Laws Passed at Session of the Legislative Assembly of the State of North Dakota

North Dakota - 1923 - 634 halaman
...the matters required to -be included in the return, and may require the attendance of the taxpayer or of any other person having knowledge in the premises, and may take testimony and require proof material for his information with power to administer oath to such person...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 halaman
...records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of...by law to be included in such return, with power to administer oaths to such person or persons. UNNECESSARY EXAMINATIONS. Sec. 1309. That no taxpayer shall...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 halaman
...records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of...by law to be included in such return, with power to administer oaths to such person or persons. ART. 1331. Examination of records and witnesses. — Section...
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Laws of the State of Mississippi

Mississippi - 1924 - 828 halaman
...person having knowledge in the premises, at the covirt house of the county in which such person resides, and may take his testimony with reference to the matter...by law to be included in such return, with power to administer oaths to such person or persons. CHAPTER 134 STATE OF MISSISSIPPI 175 (4) The commissioner...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 halaman
...records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of...employee of such person, or the attendance of any person having knowledge in the premises, and may take his testimony with reference to the matter required...
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Journal of Accountancy, Volume 37

1924 - 498 halaman
...required to be included in the return, and to require the attendance of the person making the return or the attendance of any other person having knowledge in the premises. The language of the act may be sufficiently broad to require accountants to furnish their working papers...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of...by law to be included in such return, with power to administer oaths to such person or persons. UNNECESSARY EXAMINATIONS SEC. 1005. No taxpayer shall be...
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