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" Secretary or his delegate shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by this title or by regulations. (b) Tax returns. In the case of returns of tax required... "
The Code of Federal Regulations of the United States of America - Page 118
1975
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Cases Decided in the Court of Claims of the United States, Volume 102

United States. Court of Claims - Law reports, digests, etc - 1945 - 952 pages
...prior acts) provided that, in case of individuals, "Returns shall be made to the collector for the district in which is located the legal residence or...place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector...
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Income Tax Procedure

Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...such extension shall be for more than six months. (b) Returns shall be made to the collector for the district in which is located the legal residence or...place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...chapters.27 Where Returns Are Filed. The law permits the filing of a return by an individual in the district in which is located the legal residence or...place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - Internal revenue law - 1919 - 104 pages
...collector for district or at Baltimore, Md. 122. (b) Returns shall be made to the collector for the district in which is located the legal residence or...place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...such extension shall be for more than six months, (b) Returns shall be made to the collector for the district in which is located the legal residence or...place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - Law - 1920 - 1054 pages
...such extension shall be for more than six months. (b) Returns shall be made to the collector for the district in which is located the legal residence or...place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...such extension shall be for more than six months. (b) Returns shall be made to the collector for the district in which is located the legal residence or...place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...such extension shall be for more than six months, (b) Returns shall be made to the collector for the district in which is located the legal residence or...place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...returns. K.xternion o ( Pla<-c for irtiirus. filing (b) Returns shall be made to the collector for the district in which is located the legal residence or...place of business of the person making the return, or. if he has no legal residence or principal place of business in the United State-, then to the collector...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...such extension shall be for more than six months. (b) Returns shall be made to the collector for the district in which is located the legal residence or...place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector...
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