 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...taxpayer. — Every person liable to any tax imposed by this title or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) To determine liability to tax. — Whenever... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...1102. (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...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 - Finance - 1928 - 268 pages
...1102. (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) To determine liability to tax. — Whenever... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...1102. (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...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 - Inheritance and transfer tax - 1929 - 176 pages
...SEC. 1102 (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...rules and regulations, as the Commissioner, with the approral of the Secretary, may from time to time prescribe. (b) Whenever in the judgment of the Commissioner... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...1002. (a) 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 J [Former Procedure] Before 1921, net income was the sole basis for individual returns. If there was... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...taxpayer. — Every person liable to any tax imposed by this title or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) To determine liability to tax. — Whenever... | |
 | United States. Bureau of Internal Revenue - Bills of exchange - 1932 - 128 pages
...192« (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...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. Congress. House. Committee on Ways and Means - 1932 - 1264 pages
...centum of the proper amount of tax due. Sec. 4. Every person liable to the tax imposed by this act shall keep such records, render under oath such statements,...regulations as the commissioner, with the approval of the Secretary of the Treasury, may from time to time prescribe. The commissioner, for the purpose... | |
 | United States. Internal Revenue Service - Internal revenue - 1932 - 76 pages
...OF 1926 (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...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... 
