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" ... principal place of business or, if it has no principal place of business in the United States, then to the collector at Baltimore, Maryland. "
Monthly Labor Review - Page 82
by United States. Bureau of Labor Statistics - 1934
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Cases Decided in the Court of Claims of the United States, Volumes 1-89

United States. Court of Claims - 1940 - 772 pages
...stock. (d) Every corporation liable for tax under this section shall make a return under oath within one month after the close of the year with respect to which such tax Is Imposed • • •. Such return shall contain such information and be made In such manner as the Commissioner...
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Cases Decided in the Court of Claims of the United States, Volume 102

United States. Court of Claims - 1945 - 952 pages
...principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland." The return for 1928 filed with the Collector at Little Rock, Ark., was prepared by an agent...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore. Maryland. SEC. 228. That if the collector or deputy collector has reason to believe that the amount...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland. UNDERSTATEMENT IN RETURNS. 123. SEC. 228. That if the collector or deputy coHector has reason...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland.28 Although the law permits the return to be filed in either one of the two districts indicated...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 346 pages
...principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland. ART. 441. Time for filing: return. — Returns of income must be made on or before the fifteenth...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 pages
...principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland. [40 Stat. L. 1075.] SEC. 228. Understatement in returns. That if the collector or deputy...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 pages
...principal place of business of the person making the return, or. if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland. amount uiulerstnteil, may increase the same accordingly. Such taxpayer may furnish sworn...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland. Understatement in Returns. Sec. 228. That if the collector or deputy collector has reason...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 348 pages
...principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland. ART. 441. lime for filing return. — Returns of income must be made m or before the fifteenth...
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