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" Returns (other than corporation returns) shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business... "
The Code of Federal Regulations of the United States of America - Page 12
1967
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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 principal 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,...
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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 principal 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,...
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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 principal 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,...
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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 principal 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,...
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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 principal 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,...
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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 principal 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,...
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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 neteen hundred and seventeen, making the return, or. if he has no legal residence or principal place of business in the United State-,...
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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 principal 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,...
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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 principal 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,...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - Income tax - 1921 - 350 pages
...filing returns by the collector, amended. (TD 2035.) (b) Returns shall be made to the collector for the district in which is located the legal residence or principal 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,...
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