| United States. Congress. Senate. Committee on Finance - 1924 - 348 pages
...[Reading:] (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. That corresponds to section 1300 of the existing... | |
| United States. Internal Revenue Service - 1924 - 396 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,...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 - 1924 - 86 pages
...1924). * * * 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. ART. 7. Manufacturer's monthly return. — (a) Every... | |
| United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...[Beading:] (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,...with such rules and regulations, as the Commissioner, \vltli the approval of the Secretary, may from time to time prescribe. That corresponds to section... | |
| Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 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,...regulations, as the commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in the judgment of the commissioner... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. SEC. 1002. (b) Whenever in the judgment of the Commissioner... | |
| John F. Sherwood - 1925 - 206 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,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in the judgment of the Commissioner... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 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,...regulations, as the Commissioner with the approval of the Secretary, may from time to time .prescribe. (b) Whenever in the judgment of the Commissioner... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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,...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 - 1926 - 620 pages
...life insurance, may be enforced by any appropriate action. RECORDS, STATEMENTS, AND SPECIAL RETURNS under oath such statements, make such returns, and...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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