Powers.
Section 3
SEC. 3. Powers.—For carrying out the purposes mentioned in the preceding section, the Tax Commission shall be authorized: To secure from any department, bureau, office, agency or instrumentality of the Government, such assistance as may be needed, such as the detail of officials or employees, technical information, the production of records, and the submission of suggestions or plans as it may require; To summon by subpoena any private citizen to testify before it, or require by subpoena duces tecum to produce before it such books or records as it may require in its work; and Generally to exercise all the powers necessary to attain the purposes for which it is organized. The Tax Commission, or any member thereof, or division thereof may hold such hearings and sit and act at such times and places, and take such testimony, as it may, by internal rule, provide. Any member of the Tax Commission may administer oaths or affirmations to witnesses appearing before it or before such member or division.