 | 1917 - 540 pages
...the Commissioner, may, within fifteen days thereafter, appeal from said order to the District Court of the district in which its principal place of business is located, which Court, upon filing the proper petition, shall cause the record and orders of the Commissioner... | |
 | Austin Abbott - 1907 - 1190 pages
...is, under the Federal laws as to the bringing of actions, a citi/cn and inhabitant of that State and of the district in which its principal place of business is located. Oalveston. etc., Ry. Co. r. C.onzales, 151 VS 490. An action involving a Federal question cannot be... | |
 | United States. Office of Commissioner of Internal Revenue - 1914 - 326 pages
...place of business is located, of the day it has thus designated as the closing of such fiscal year. In pursuance of this provision, a corporation or like...thereof must be given to the collector not less than thirty days prior to the last day of such sixty -day period. In the case just instanced, the notice... | |
 | United States - 1914 - 132 pages
...than 30 days prior to the date upon which its annual return is to be filed give notice, in writing, to the collector of internal revenue of the district...which its principal place of business is located, of the day it has thus designated as the closing of such fiscal year. °f ^rt< ^®®' -^n pursuance... | |
 | Henry Campbell Black - 1915 - 936 pages
...a specific pen'' alty not exceeding $10,000 Is incurred. 1. This return of annual net income should be filed with the Collector of Internal Revenue of the district in which the corporation has its principal place of business. 2. The principal place of business as used in... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...are required to make a return thereof when so notified by the Collector of Internal Revenue. Returns shall be filed with the Collector of Internal Revenue of the district in which the decedent had his domicile at the time of his death. If such decedent was not domiciled in the United... | |
 | Bruce Craven, Reuben Oscar Everett - 1916 - 466 pages
...which its annual return is to be filed, give notice, in writing, to the Collector of Internal Kevenue of the district in which its principal place of business is located, of the day it has thus designated as the closing of such fiscal year. Illustration of Fiscal Year.... | |
 | Joseph Jay Scott - 1917 - 386 pages
...and at the same time name the proper officers to make its return. Notice of this designation should be filed with the Collector of Internal Revenue of the district in which the principal branch has its place of business. A foreign corporation has the same right as a domestic... | |
 | George Edwin Holmes - 1917 - 690 pages
...force to corporations and individuals.26 A corporation reports all of its net income to the collector of the district in which its principal place of business is located and pays the tax in the same district regardless of the fact that it may be doing business in other... | |
 | George Edwin Holmes - 1917 - 674 pages
...force to corporations and individuals.26 A corporation reports all of its net income to the collector of the district in which its principal place of business is located and pays the tax in the same district regardless of the fact that it may be doing business in other... | |
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... to the collector of the district in which its principal place of business is located, or, if it has no principal place of business in the United States, to the collector at Baltimore, Maryland. 
