 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...hereby extended to and made a part of th s title. SEC. 62. RULES AND REGULATIONS. The Commissioner, with the approval of the Secretary, shall prescribe and...needful rules and regulations for the enforcement of this title. SEC. 63. DEFINITIONS. (a) When used in this title — (1) The term "person" means an individual,... | |
 | Eric Louis Kohler - 1927 - 618 pages
...extended to and made a part of this Act. RULES AND REGULATIONS Sec. 1 10 1. The Commissioner, with the approval of the Secretary, shall prescribe and...needful rules and regulations for the enforcement of this Act. RECORDS, STATEMENTS, AND SPECIAL RETURNS Sec. 1102. (a) Every person liable to any tax imposed... | |
 | United States - 1928 - 268 pages
...hereby extended to and made a part of this title. SEC. 62. RULES AND REGULATIONS. The Commissioner, with the approval of the Secretary, shall prescribe and...needful rules and regulations for the enforcement of this title. SEC. 63. TAXES IN LIEU OF TAXES UNDER 1926 ACT. The taxes imposed by this title shall be... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...interpretation of the law for the guidance of taxpayers. LAw. Section 1101. The Commissioner, with the approval of the Secretary, shall prescribe and...needful rules and regulations for the enforcement of this act. The character of Treasury interpretation.—Inasmuch as the Treasury is the collection agency... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...of 1926 repealed by the Revenue Act of 1928. RULES AND REGULATIONS SEC. 1101. The Commissioner, with the approval of the Secretary, shall prescribe and...needful rules and regulations for the enforcement of this Act. ART. 110. Promulgation of regulations.—In pursuance of the statute, the foregoing regulations... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...hereby extended to and made a part of this title. SEC. 62. RULES AND REGULATIONS. The Commissioner, with the approval of the Secretary, shall prescribe and...needful rules and regulations for the enforcement of this title. SEC. 63. TAXES IN LIEU OF TAXES UNDER 1926 ACT. The taxes imposed by this title shall be... | |
 | United States. Congress. House. Committee on Ways and Means - 1932 - 330 pages
...this act, be applicable in respect of the taxes imposed by this section. Q) The commissioner, with the approval of the Secretary, shall prescribe and...needful rules and regulations for the enforcement of this section. (k) When used in this section — (1) the term "producer" includes a refiner, compounder,... | |
 | United States. Internal Revenue Service - 1932 - 76 pages
...in Alaska. AUTHORITY FOR REGULATIONS SECTION 628 OF THE REVENUE ACT OF 1932 The Commissioner, with the approval of the Secretary, shall prescribe and...needful rules and regulations for the enforcement of this title in so far as it relates to the taxes on articles sold by the manufacturer, producer, or... | |
 | United States. Bureau of Internal Revenue - 1932 - 128 pages
...to 1 cent. AUTHORITY FOR REGULATIONS SECTION 77» OF THE REVENUE ACT OF 19» The Commissioner, with the approval of the Secretary, shall prescribe and...needful rules and regulations for the enforcement of Parts I, IV, V, and VI of this title. Акт. 56. Promulgation of regulations. — In pursuance of... | |
 | United States. Bureau of Internal Revenue - 1932 - 100 pages
...as applicable, are hereby extended to and made a part of this Act. SEC. 1101. The Commissioner, with the approval of the Secretary, shall prescribe and...needful rules and regulations for the enforcement of this Act. SEC. 1102. (a) Every person liable to any tax imposed by this Act, or for the collection... | |
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Silver, the Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this title. 
