In the internal revenue district in which is located the legal residence or principal place of business of the person making the return, or (ii) At a service center serving the internal revenue district referred to in clause (1). Internal Revenue Bulletin: Cumulative bulletin - Page 531by United States. Internal Revenue Service - 1968Full view - About this book
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| Ewell D. Moore - Taxation - 1919 - 44 pages
...than 6 months except in cases of taxpayers who are abroad. (b) Make returns to the collector for the district in which is located the legal residence or principal place of business of the taxpayer, or, it he has neither in the US then to the collector at Baltimore, Md. • IF THE TAX IS... | |
| 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... | |
| 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... | |
| 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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