27 U.S.C. § 61, 62
Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
27 U.S.C. § 61, 62
Section 61, act Oct. 28, 1919, ch. 85, title II, §38, 41 Stat. 319, authorized Commissioner of Internal Revenue and Attorney General of the United States to hire employees and purchase equipment and supplies necessary for enforcement to this title.
Section 62, act Oct. 28, 1919, ch. 85, title II, §39, 41 Stat. 319, authorized issuance of a summons to any person whose property rights were proceeded against or could be affected by a judgment rendered in a proceeding where such person was not the one who in person violated provisions of law.