 | United States - 1866 - 172 էջ
...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 էջ
...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 էջ
...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... | |
 | John Melville Gould, George Fox Tucker - 1895 - 170 էջ
...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 էջ
...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 էջ
...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 էջ
...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 էջ
...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... | |
 | Philippines - 1985 - 756 էջ
...collecting any such liability, the Commissioner is authorized : [1] To examine any book, paper, record or other data which may be relevant or material to such inquiry ; [2] To obtain information from any office or officer of the national and local governments, government agencies... | |
 | Thomas Gold Frost - 1911 - 350 էջ
...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 relating to tho business of such person, or any other person he may deem proper, to appear before him and produce... | |
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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... 
