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" Whenever In the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return, render under oath such statements, or keep such records as the Commissioner deems sufficient to show whether or not such person... "
The Code of Federal Regulations of the United States of America Having ... - Page 2179
1939
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 pages
...regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe. w " }- 9 7# ݑ ͎)ӽL*y『 ] i0 X+ P +V &]2 u k K Q z y y . ! { ; ̿P ʑ 0M] G xپYD or such statements as he deems sufficient to show whether or not such person is liable to tax. LAW....
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 pages
...regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe. Whenever in the judgment of the Commissioner necessary...person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. The...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...regulations as the Commissioner, with the approval of the Secretary, may from time to ti me prescribe. Whenever in the judgment of the Commissioner necessary...person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. The...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe. 642. Whenever in the judgment of the Commissioner necessary...person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. 643....
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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
...regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe. Whenever in the judgment of the Commissioner necessary...person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. The...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 pages
...regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe. Whenever in the judgment of the Commissioner necessary...person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. The...
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Statutes of the United States of America

United States - 1921 - 642 pages
...in which case it shall be increased to 1 cent. Betums- RETURNS. fromany1p\rson?ulred SEC. 1307. That whenever in the judgment of the Commissioner necessary...person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. Examination...
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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
...regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe. Whenever in the judgment of the Commissioner necessary...person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. The...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 pages
...regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe. Whenever in the judgment of the Commissioner necessary...person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. The...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...amounts to one-half cent or more, in which case it shall be increased to 1 cent. RETURNS Sec. 1307. That whenever in the judgment of the Commissioner necessary...person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. EXAMINATION...
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