 | United States. Court of Claims - Law reports, digests, etc - 1939 - 836 pages
...reflect the income. The statutes further provided that every person liable to tax should keep such records, render under oath such statements, make such...regulations, as the Commissioner, with the approval of the Secretary, might from time to time prescribe and that the Commissioner should prescribe and... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1924 - 348 pages
...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...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 - 396 pages
...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...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 - 86 pages
...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...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 - 468 pages
...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...with such rules and regulations, as the Commissioner, \vltli the approval of the Secretary, may from time to time prescribe. That corresponds to section... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...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...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... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...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...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in tlie judgment of the Commissioner... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...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...regulations, as the Commissioner with the approval of the Secretary, may from time to time .prescribe. (b) Whenever in the judgment of the Commissioner... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...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...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in the judgment of the Commissioner... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...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...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in the judgment of the Commissioner... | |
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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... 
