Restrictions on examination of taxpayer. No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or... Reports of the Tax Court of the United States - Page 333by United States. Tax Court - 1965Full view - About this book
| United States - 1921 - 642 pages
...taxpayer shall be subjected to unnecessary examinations or investigations, and only one i us pec. t ion of a taxpayer's books of account shall be made for...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is... | |
| 1921 - 888 pages
...taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of the taxpayer's books of account shall be made for each...unless the taxpayer requests otherwise or unless the commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is... | |
| Emerson Emanuel Rossmoore - 1922 - 592 pages
...with power to administer oaths to such person or persons. UNNECESSARY EXAMINATIONS sary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is... | |
| United States - 1922 - 756 pages
...§ 5633mm. Unnecessary examinations. — No taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxoayer in writing that an additional inspection is... | |
| United States - 1922 - 1028 pages
...SEC. 1309. Unnecessary examinations. That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is... | |
| Irving Bank. Columbia Trust Company - 1923 - 148 pages
...UNNECESSARY EXAMINATIONS SEC. 1309. That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is... | |
| American Bar Association - 1923 - 1086 pages
...Revenue Act of 1921 reads as follows: That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is... | |
| Eric Louis Kohler - 1924 - 514 pages
...UNNECESSARY EXAMINATIONS Sec. 1309. That no taxpaper shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is... | |
| United States - 1924 - 260 pages
...UNNECESSARY EXAMINATIONS. Sec. 1309. That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...persons. UNNECESSARY EXAMINATIONS SEC. 1005. No taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Cornmissioner, after investigation, notifies the taxpayer in writing that an additional 'hspection... | |
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