 SEC. 3176. If any person, corporation, company, or association fails to make and file a return or list at the time prescribed by law or by regulation made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list,...  Reports of the Tax Court of the United States - Page 121by United States. Tax Court - 1963Full view - About this book
 | Philippines - 1985 - 756 pages
...willfully or otherwise, a false or fraudulent return or list, the Commissioner shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise. In any such case, the Commissioner may make a return or amend any return and any return so made or... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
..."Sec. 3176. If any person, corporation, company, by Collector or association fails to make and file a return or list at the time prescribed by law, or...facie good and sufficient for all legal purposes. Extension "If tne failure to file a return or list is due to of Time sickness or absence the collector... | |
 | National Bank of Commerce in New York - 1917 - 182 pages
...provisions. "SEC. 3176. If any person, corporation, company, or association fails to make and file a return or list at the time prescribed by law, or...subscribed by a collector or deputy collector shall be prinia facie good and sufficient for all legal purposes. "If the failure to file a return or list is... | |
 | Harris, Forbes & Co., New York - 1917 - 170 pages
...association fails to make and file a return or list at the time prescribed by law, or makes, wilfully or otherwise, a false or fraudulent return or list,...facie good and sufficient for all legal purposes. Extension "If the failure to file a return or list is due to sickness of Time or absence the collector... | |
 | Joseph Jay Scott - 1917 - 386 pages
...provisions. 253 "Sec. 3176. If any person, corporation, company, or association falls to make and file a return or list at the time prescribed by law, or...information as he can obtain through testimony or otherwise. 264 Any return or list so made and subscribed by a collector or deputy collector shall be prima facie... | |
 | Godfrey Nicholas Nelson - 1917 - 218 pages
...amended by section 16, act of September 8, 1916, which reads as follows : Collector may make the return. list from his own knowledge and from such information...facie good and sufficient for all legal purposes. Extension of 30 days. If the failure to file a return or list is due to sickness or absence the collector... | |
 | George Edwin Holmes - 1917 - 674 pages
...otherwise, a false or fraudulent return, the collector or deputy collector is authorized to make the return from his own knowledge and from such information as he .can obtain through testimony or otherwise.2 Section 3173 of the Revised Statutes clothes collectors of internal revenue with supervisory... | |
 | George Edwin Holmes - 1917 - 690 pages
...otherwise, a false or fraudulent return, the collector or deputy collector is authorized to make the return from his own knowledge and from such information as he can obtain through testimony or otherwise.2 Section 3173 of the Revised Statutes clothes collectors of internal revenue with supervisory... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...information as he can obtain through testimony or otherwise. In any such case the Commissioner ma*y, from hia own knowledge and from such information as he can obtain through testimony or otherwise, make a return or amend any return made by a collector or deputy collector Any return so made and subscribed... | |
 | Godfrey Nicholas Nelson - 1918 - 478 pages
...association fails to make and file a return or list at the time prescribed by law, or makes, wilfully or otherwise, a false or fraudulent return or list,...facie good and sufficient for all legal purposes. Extension of 30 days If the failure to file a return or list is due to sickness or absence the collector... | |
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