 | John F. Sherwood - 1925 - 206 pages
...the same time as provided in section 227 in the case of a nonresident alien individual. (b) Returns shall be made to the collector of the district in...States, then to the collector at Baltimore, Maryland. (Section 341 — 1924 Act) Corporation income tax returns must be made and filed on or before the fifteenth... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...in section 227 in the ease of a nonresident alicn individ-> juaL SEC. 241. (b) Returns shall bei • made to the collector of the district in which is...office or agency of the corporation, or. if it has no j principal place of business or principal office or agency in the United States, then to the collector... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...corporations shall be made at the same time as is provided in section 52 (a). (c) To whom made. — Returns shall be made to the collector of the district in...States, then to the collector at Baltimore, Maryland. (d) Consolidated returns. — For provision as to consolidated returns of affiliated corporations,... | |
 | Eric Louis Kohler - 1927 - 618 pages
...the same time as provided in section 227 in the case of a nonresident alien individual. (b) Returns shall be made to the collector of the district in...States, then to the collector at Baltimore, Maryland. TAXES ON INSURANCE COMPANIES Sec. 242. When used in this title the term "life insurance company" means... | |
 | United States - 1928 - 268 pages
...shall be for more than six months. (b) To whom return made. — (1) INDIVIDUALS. — Returns (other than corporation returns) shall be made to the collector...States, then to the collector at Baltimore, Maryland. SEC. 54. RECORDS AND SPECIAL RETURNS. (a) By taxpayer. — Every person liable to any tax imposed by... | |
 | United States - 1928 - 1164 pages
...the same time as provided in section 967 in the case of a nonresident alien individual. (b) Returns shall be made to the collector of the district in...States, then to the collector at Baltimore, Maryland. (June 2, 1924, 4.01 p. т., с. 234, § 241, 43 Stat. 288; Feb. 26, 1926, c. 27, § 241, 44 Stat. 46.)... | |
 | Robert Hiester Montgomery - 1920 - 1320 pages
...corporations shall be made at the same time as is provided in subdivision (a) of section 227." (b) Returns shall be made to the collector of the district in...States, then to the collector at Baltimore, Maryland. Extension of time for filing returns. — The Commissioner of Internal Revenue is authorized to grant... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...then to the collector at Baltimore, Maryland. Section 241 (b) [Corporations] Returns shall be made to collector of the district in which is located the...States, then to the collector at Baltimore, Maryland. An individual whose legal residence and principal place of business are not in the same district may... | |
 | Robert Hiester Montgomery - 1919 - 1016 pages
...corporations shall be made at the same time as is provided in subdivision (a) of section 227. (b) Returns shall be made to the collector of the district in...corporation, or, if it has no principal place of business or princial office or agency in the United States, then to the collector at Baltimore, Maryland. PART... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...shall be for more than six months. (b) To whom return made. — (1) INDIVIDUALS. — Returns (other than corporation returns) shall be made to the collector...then to the collector at Baltimore, Maryland. ART. 401. Time for filing returns. — Returns of income (except in the case of nonresident alien individuals,... | |
| |
Maryland. (2) CORPORATIONS. — Returns of corporations shall be made to the collector of the district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or... 
