 | United States. Internal Revenue Service - 1936 - 604 էջ
...intended to be summoned does not reside and can not be found within such State or Territory, he may enter any collection district where such person may...exercise all the authority which he might lawfully exorcise in the district for which he was commissioned : Provided, That " person," as used in this... | |
 | United States - 1879 - 998 էջ
...and cannot be found within such State, he may enter any collection-district where such person may bo found, and there make the examination herein authorized....exercise in the district for which he was commissioned." That section thirty-one hundred and seventy-six be amended by striking out the words " in all cases"... | |
 | United States - 1939 - 780 էջ
...intended to be summoned does not reside and can not be found within such State or Territory, he may enter any collection district where such person may...exercise in the district for which he was commissioned. (b) ACTS CREATING LIABILITY. — Such summons may be issued — (1) REFUSAL OR NEGLECT TO COMPLY WITH... | |
 | 1924 - 1040 էջ
...where euch регноп may be iound and there mako the examination herein authorized. And to thiend he may there exercise all the authority which he might...exercise in the district for which he was commissioned : Provided, That 'person.' as used in this section, shall be construed to include any corporation,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...intended to be summoned does not reside and can not be found within such State or Territory, he may enter any collection district where such person may...exercise in the district for which he was commissioned. (b) ACTS CREATING LIABILITY. — Such summons may be issued. — (1) REFUSAL OR NEGLECT TO COMPLY WITH... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 էջ
...intended to be summoned does not reside and can not be found within such State or Territory, he may enter any collection district where such person may...exercise in the district for which he was commissioned. (c) PERSONS LIABLE. — Such summons may be issued to — (3) OTHER p ERSONS. — Any other person... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 էջ
...intended to be summoned does not reside and can not be found within such State or Territory, he may enter any collection district where such person may...exercise in the district for which he was commissioned. (c) PERSONS LIABLE. — Such summons may be issued to — (3) OTHER PERSONS. — Any other person the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 էջ
...intended to be summoned does not reside and can not be found within such State or Territory, he may enter any collection district where such person may...end he may there exercise all the authority which iie might lawfully exercise in the district for which he was commissioned. (c) PERSONS LIABLE. —... | |
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Territory, he may enter any collection district where such person may be found and there make the examination herein authorized. And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was... 
