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" Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books,... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 62
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1939
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Fire Insurance Laws, Taxes and Fees

1913 - 502 pages
...; and the Commissioner of Internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for the purpose,...
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The Law of Taxation in Pennsylvania: To which is Added the Act of ..., Volume 2

Frank Marshall Eastman - 1909 - 552 pages
...expedient; and the commissioner of internal revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose,...
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The Tariff Act of August 5, 1909, on Imports Into the United States

United States - 1909 - 184 pages
...; and the Commissioner of Internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose,...
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Statutes of the United States of America

United States - 1909 - 374 pages
...Commissioner of Internal Revenue, for the purpose of t,ooks!"tc.to ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose,...
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Corporation Laws of the State of California

California - 1909 - 912 pages
...; and the commissioner of internal revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose,...
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An Act to Provide Revenue, Equalize Duties and Encourage the Industries of ...

United States - 1909 - 140 pages
...; and the Commissioner of Internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that puipose,...
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Auditing: A Practical Manual for Auditors

Lawrence Robert Dicksee - 1909 - 612 pages
...; and the Commissioner of Internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose,...
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Hand Book of the United States Tariff Containing the Tariff Act of 1909 ...

Vandegrift, F.B., & Co - 1909 - 840 pages
...expedient; and the Commissioner of internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, la hereby authorized, by any regularly appointed revenue agent specially designated by him for that...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 437

United States. Supreme Court - 1980 - 790 pages
...and 3654 of the 1939 Code. By ยง 3614 (a) the Commissioner received the summons authority "for the purpose of ascertaining the correctness of any return...purpose of making a return where none has been made." Section 3615 (b) (3) authorized the issuance of a summons "[w]henever any person who is required to...
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A Treatise on the Federal Corporation Tax Law of 1909: Together with ...

Arthur W. Machen - 1910 - 304 pages
...expedient; and the Commissioner of Internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose,...
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