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" ... to show cause why the amount of the return should not be increased, and upon proof of the amount understated may increase the same accordingly. "
The Quarterly Journal of Economics - Page 229
edited by - 1895
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 pages
...may increase the same accordingly. If dissatisfied with the decision of the collector, such person may submit the case, with all the papers, to the Commissioner...Internal Revenue for his decision, and may furnish sworn testimony of witnesses to prove any relevant facts. E. That all assessments shall be made by...
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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - 1913 - 1012 pages
...may increase the same accordingly. If dissatisfied with the decision of the collector, such person may submit the case, with all the papers, to the Commissioner...Internal Revenue for his decision, and may furnish sworn testimony of witnesses to prove any relevant facts. E. That all assessments shall be made by...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 160 pages
...may increase the same accordingly. If dissatisfied with the decision of the collector, such person may submit the case, with all the papers, to the Commissioner...Internal Revenue for his decision, and may furnish sworn testimony of witnesses to prove any relevant facts. E. That all assessments shall be made by...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 454 pages
...may increase the same accordingly. If dissatisfied with the decision of the collector, such person may submit the case, with all the papers, to the Commissioner of Internal Eevenue for his decision, and may furnish sworn testimony of witnesses to prove any relevant facts....
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An Analysis and Interpretation of the Federal Income Tax Law

Henry M. Foote, Robert John Tracewell - 1914 - 88 pages
...may increase the same accordingly. If dissatisfied with the decision of the collector, such person may submit the case, with all the papers, to the Commissioner...Internal Revenue for his decision, and may furnish sworn testimony of witnesses to prove any relevant facts. E. That all assessments shall be made by...
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Compiled Statutes of the United States, 1913: Embracing the ..., Volume 3

United States - 1914 - 1382 pages
...may increase the same accordingly. If dissatisfied with the decision of the collector, such person may submit the case, with all the papers, to the Commissioner...Internal Revenue for his decision, and may furnish sworn testimony of witnesses to prove any relevant facts. (38 Stat. 168.) Provisions for computation...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 10

United States - 1914 - 962 pages
...may increase the same accordingly. If dissatisfied with the decision of the collector, such person may submit the case, with all the papers, to the Commissioner...Internal Revenue for his decision, and may furnish sworn testimony of witnesses to prove any relevant facts. E. [Notification of assessment, and payment.]...
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California Red Book: Hillyers̓ Legal Manual, 1914

Curtis Hillyer - 1914 - 1628 pages
...may increase the same accordingly. If dissatisfied with the decision of the collector, such person Regulation 13. Natural Poisonous or Deleterious Ingredients. sworn testimony of witnesses to prove any relevant facts. E. Assessments. — That all assessments...
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Commercial Law: A Treatise for Business Men on the Law Applicable to ...

Charles William Gerstenberg, Thomas Welburn Hughes - 1914 - 574 pages
...may increase the same accordingly. If dissatisfied with the decision of the collector, such person may submit the case, with all the papers, to the Commissioner...Internal Revenue for his decision, and may furnish sworn testimony of witnesses to prove any relevant facts. E. That all assessments shall be made by...
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Law and Regulations Relative to the Tax on Income of Individuals ...

United States - 1914 - 132 pages
...accordingly. If dissatisfied with the decision of the coldecision of col- ti • lector. lector, such person may submit the case, with all the papers, to the Commissioner...Internal Revenue for his decision, and may furnish sworn testimony of witnesses to prove any relevant facts. Assessments, E. That all assessments shall...
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