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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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Income Tax Accounting

John F. Sherwood - 1925 - 206 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...
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The Federal Reporter

1925 - 1114 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." Section 1310 (a) provides: "If any person is summoned...
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The Federal Reporter

1925 - 1066 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." Section 1310 (a) provides: "If any person is summoned...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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 other person472 having knowledge in the premises, and may take his testimony with reference to the matter...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 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 any officer or employee of euch person, or the attendance of any other person having knowledge in the Premises, and may take hie...
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Wisconsin Session Laws

Wisconsin - 1925 - 796 halaman
...required to be included in the return and may require the attendance of the officials of the company, or of any other person having knowledge in the premises, and may take testimony and require proof material for their information. 71.155 (1) Any assessment made, corrected,...
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Session Laws and Resolutions

North Carolina - 1925
...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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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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. SEC. 1025. (a) If any person is summoned under this Act...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - 1926 - 620 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...such person, or the attendance of any other person hiwing knowledge in the premises, and may take his testimony with reference to the matter required...
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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 halaman
...person having knowledge in the premises, at the court house of the county in which such preson 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. Refusal to Testify (3) That if any person summoned to appear...
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