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" ... whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains... "
Statutes of the United States of America - Page 176
by United States - 1914
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1879 - 248 pages
...refuse or neglect to render such list or return within the time required as aforesaid or tchenever any person who is required to deliver a monthly or...collector, is false or fraudulent, or contains any under -valuation or tinder-statement, it shall be lawful for the collector to summon such person, or...
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Supplement to the Revised Statutes of the United States: Embracing ..., Volume 1

United States - Law - 1881 - 742 pages
...neglect to aforesaid or whenever any person who is required to deliver a monthly таи?пГв*'ыв or other return of objects subject to tax fails to do so at the time re- turns. quired, or delivers any return which, in the opinion of the collector, is false or fraudulent,...
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The Public Statutes at Large of the United States of America, Volume 1

United States - Session laws - 1881 - 746 pages
...aforesaid or whenever any person who is required to deliver a monthly таи°пГ'*'ы8еОГгеor other return of objects subject to tax fails to do so at the time re- turns. quired, or delivers any return which, in the opinion of the collector, is false or fraudulent,...
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Supplement to the Revised Statutes of the United States ...

United States - Law - 1891 - 1108 pages
...returns. monthly or other return of objects subject to tax t'ai. s to do so at the 116 U. a., 617. time required, or delivers any return which, in the...it shall be lawful for the collector to summon such Êerson, or any other person having possession, custody, or care of ooks of account containing entries...
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The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - Income tax - 1895 - 792 pages
...as aforesaid CMM rf ^ shall refuse or neglect to render such list or JJ'^'"/^ return within the time required as aforesaid, or -whenever any person who...false or fraudulent, or contains any undervaluation or understate- . „ J Collector'! ment, it shall be lawful for the collector to J^"™^*. summon such...
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The Federal Income Tax Explained: With the Regulations of the Treasury ...

John Melville Gould, George Fox Tucker - Income tax - 1895 - 168 pages
...being notified or required as aforesaid shall refuse or neglect to render such list or return within the time required, or delivers any return which, in...undervaluation or understatement, it shall be lawful forthe collector to summon such person, or any other person having possession, custody, or care of...
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Daily News Almanac and Political Register, Volume 11

George Edward Plumbe, James Langland, Claude Othello Pike - Almanacs, American - 1895 - 486 pages
...notified or required as aforesuid, shall refuse or neglect to render such list or return within the time required as aforesaid or whenever any person who is...monthly or other return of objects subject to tax falls to do so at the time required, or delivers any return which, in the opinion (if the collector....
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A Treatise on the Federal Income Tax Under the Act of 1894, Volume 3

Roger Foster, Everett Vergnies Abbot - Income tax - 1895 - 1126 pages
...association to permit an inspection of the books of such corporation, company, or association to be made ; It shall be lawful for the collector to summon such...other person having possession, custody, or care of hooks of account containing entries relating to the business of such person, or any other person he...
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Appletons' Annual Cyclopædia and Register of Important Events of ..., Volume 19

Encyclopedias and dictionaries - 1895 - 950 pages
...do so at the time required, ur delivers any return which, in the opinion of the collector, is fait« or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon euch person, or any other person having jioesession, custody, or care of books of account containing...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1900 - 482 pages
...neglect to render such list or return within the time required as aforesaid, or whenever any person whois required to deliver a monthly or other return of objects...contains any undervaluation or understatement, it shall j?5mmon,? í° be lawful for the collector to summon such person, or any »nd testify.00 other person...
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