 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...law.66 The Revenue Act of 1918 provides that whenever in the judgment of the Commissioner necessary, he may require any person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax.67 Inspection... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...necessary he may tequire any person, by notice served upon him, to make a return or inch statements as he deems sufficient to show whether or not such person is liable to tax. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...Secretary, may from time to time prescribe. 642. Whenever in the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. 643.... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...Secretary, may from time to ti me prescribe. Whenever in the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. The... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...necessary, he may require atiy person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax.67 Inspection of Returns by the Public. The income tax law is specific and mandatory in the matter... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...require any person, by notice served upon 'n^ioner. him, to make a return or such statements as he s not restricted )>y State statutes. (Carroll v. Watkins, 1 Abb. 474, boS2Im«™V°uk! The Commissioner, for the purpose of ascertaining the tag testimony, correctness... | |
 | United States - Law - 1920 - 1054 pages
...Secretary, may from time to time prescribe. Whenever in the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. The... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...Secretary, may from time to time prescribe. Whenever in the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. The... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...approval of the Secretary, may from time to time prescribe. him, to make a return or such statements as he request a regauge. beary is, i9os. fore the expiration of seven years i»oi£ineit™V0uk- The Commissioner, for the purpose of ascertaining the ing tWtimo'ny. correctness... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...Secretary, may from time to time prescribe. Whenever in the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. The... | |
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Whenever In the Judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return, render under oath such statements, or keep such records, as the Commissioner deems sufficient to show whether or not such person... 
