 Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the...  Cases Decided in the United States Court of Claims - Page 301by United States. Court of Claims - 1939Full view - About this book
 | United States. Congress. Senate. Committee on Finance - Finance - 1924
...[Reading:] (a) Every person liable to any tax imposed by this act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the commissioner, with the approval of the Secretary, may from time to time prescribe. That corresponds to section 1300 of the existing... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 363 pages
...1002. (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in the judgment of the Commissioner... | |
 | United States. Internal Revenue Service - Card games - 1924 - 15 pages
...1924). * * * Every person liable to any tax imposed by this act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe. ART. 7. Manufacturer's monthly return. — (a) Every... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1924 - 456 pages
...[Beading:] (a) Every person liable to any tax imposed by this act, or for the collection thereof, shall keep such records, render under oath such statements,...with such rules and regulations, as the Commissioner, \vltli the approval of the Secretary, may from time to time prescribe. That corresponds to section... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Electronic books - 1925 - 1461 pages
...1002. (a) Every person liable to any tax imposed by this act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in the judgment of the commissioner... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Electronic books - 1925 - 549 pages
...1002. (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. SEC. 1002. (b) Whenever in the judgment of the Commissioner... | |
 | John F. Sherwood - Income tax - 1925 - 205 pages
...1002. (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in the judgment of the Commissioner... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 143 pages
...1002. (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner with the approval of the Secretary, may from time to time .prescribe. (b) Whenever in the judgment of the Commissioner... | |
 | United States. Internal Revenue Service - Taxation - 1926
...life insurance, may be enforced by any appropriate action. RECORDS, STATEMENTS, AND SPECIAL RETURNS under oath such statements, make such returns, and...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in the judgment of the Commissioner... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...taxpayer. — Every person liable to any tax imposed by this title or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) To determine liability to tax. — Whenever... | |
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