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" Secretary or his delegate shall constitute public records; but, except as hereinafter provided in this section, they shall be open to inspection only upon order of the President and under rules and regulations prescribed by the Secretary or his delegate... "
Bills Relating to the General Accounting Office: Hearings, Ninety-third ... - Page 130
by United States. Congress. House. Committee on Government Operations. Legislation and Military Operations Subcommittee - 1974 - 139 pages
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 pages
...of Internal Revenue and constitute public records and are open to inspection as such, but only upon order of the President and under rules and regulations prescribed by the Secretary of the Treasury and approved by the President.39 It was held that a similar provision of...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 pages
...of Internal Revenue and constitute public records and are open to inspection as such, but only upon order of the President and under rules and regulations prescribed by the Secretary of the Treasury and approved by the President.39 It was held that a similar provision of...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...by the Commissioner shall constitute public records; but they shall be open to inspection only upon order of the President and under rules and regulations prescribed by the Secretary and approved by the President: Provided, That the proper officers of any State imposing an...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...of Internal Revenue and constitute public records and are open to inspection as such, but only upon order of the President and under rules and regulations prescribed by the Secretary and approved by the President.70 It was held that a similar provision of the 1909 Law permitting...
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Journal of Accountancy, Volume 28

1919 - 500 pages
...by the commissioner shall constitute public records; but they shall be open to inspection only upon order of the president and under rules and regulations prescribed by the secretary and approved by the president : provided, that the proper officers of any state imposing...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...by the Commissioner shall constitute public records; but they shall be open to inspection only upon order of the President and under rules and regulations prescribed by the Secretary and approved by the President : Provided, That the proper officers of any State imposing...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 pages
...by the Commissioner shall constitute public records; but they shall be open to inspection only upon ition of circuit courts. Sage r. Tauszky (24 Int. Rev. Rec.. 12; Fed. Ca Secretary and approved by the President : Provided, That the proper officers of any State imposing...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 pages
...by the Commissioner shall constitute public records; but they shall be open to inspection only upon {+ Secretary and approved by the President : Provided, That the proper officers of any State imposing...
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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
...section 253 of the statute and article 1041. RETURNS TO BE PUBLIC RECORDS. open to inspection only upon order of the President and under rules and regulations prescribed by the Secretary and approved by the President: Provided, That the proper officers of any State imposing an...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...by the Commissioner shall constitute public records; but they shall be open to inspection only upon order of the President and under rules and regulations prescribed by the Secretary and approved by the President: Provided, That 122 the proper officers of any State imposing...
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