26 U.S.C. § 5113 — Investigation of claims
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 90 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
For the purpose of ascertaining the correctness of any claim filed under this subpart, the Secretary* is authorized to examine any books, papers, records, or memoranda bearing upon the matters required to be alleged in the claim, to require the attendance of the person filing the claim or of any officer or employee* of such person or the attendance of any other person having knowledge in the premises, to take testimony with reference to any matter covered by the claim, and to administer oaths to any person giving such testimony.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1346, § 5133; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; renumbered § 5113, Pub. L. 109–59, title XI, § 11125(b)(3)(A), Aug. 10, 2005, 119 Stat. 1953.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1346
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 2005Amended · Pub. L. 109-59 · 119 Stat. 1953
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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