 | United States. Congress. Senate. Committee on Finance - Finance - 1944 - 1198 pages
...regulations prescribe, and shall keep such' records, render under oath such statements, make such other returns, and comply with such rules and regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe. If the brotherhood is required to comply with the... | |
 | United States - 1944 - 1344 pages
...regulations prescribe, and shall keep such records, render under oath such statements, make such other returns, and comply with such rules and regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe. No such annual return need be filed under this subsection... | |
 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1944 - 1196 pages
...regulations prescribe. and shall keep such records, render under oath such statements, make such other returns, and comply with such rules and regulations as the Commissioner, with I he approval of the Secretary, may from time to time prescribe. No such annual return need be filed... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...TAXPAYER. — Every person liable to any tax imposed by this chapter 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. Congress. Senate. Committee on Finance - 1945 - 38 pages
...any tax imposed by this subchapter or part VI of subchapter A of chapter 27 shall keep such books and records, render under oath such statements, make such...and comply with such rules and regulations as the Secretary may from time to time prescribe. (b) RETURN BY REGISTRANTS or MARIHUANA. — For returns... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...TAXPAYER. — Every person liable to any tax imposed by this chapter 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. Congress. Senate. Committee on the District of Columbia - Budget - 1947 - 1136 pages
...which is taxable under this Act, and the persons designated under section 6 (a) of this Act, shall keep such records, render under oath such statements,...and comply with such rules and regulations, as the Commissioners of the District of Columbia may from time to time prescribe. SEO. 10. REGULATIONS. —... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...which is taxable under this Act, and the persons designated under section 6 (a) of this Act, shall keep such records, render under oath such statements,...and comply with such rules and regulations, as the Commissioners of the District of Columbia may from time to time prescribe. SEO. 10. REGULATIONS. —... | |
 | Administrative law - 1949 - 600 pages
...such laws are applicable. (See section 1028.) The Commissioner may require any person to keep specific records, render under oath such statements, make such...regulations, as the Commissioner, with the approval of the Secretary, may prescribe in order that he may determine whether such person is liable for the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...liable to any tax imposed by this subchapter or section 3220, or for the collection thereof, shall keep such records, render under oath such statements,...and comply with such rules and regulations, as the Secretary may from time to time prescribe. NARCOTICS § 2557 (a) (b) BOOKS AND MONTHLY RETURNS OF IMPORTERS,... | |
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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... 
