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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... "
Cases Decided in the United States Court of Claims - Page 301
by United States. Court of Claims - 1939
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Revenue Act of 1924, Volumes 1-11

United States. Congress. Senate. Committee on Finance - 1924
...[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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 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...
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Regulations 66 Relating to Tax on Playing Cards Under Act of August 27, 1894 ...

United States. Internal Revenue Service - 1924 - 15 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...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1924 - 456 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...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 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...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 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...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 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...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - 1926
...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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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...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...
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