 | John F. Sherwood - 1925 - 206 pages
...therefor is made before the date prescribed by law for filing the return; whenever in his judgment good cause exists, and shall keep a record of every such...taxpayers who are abroad, no such extension shall be for more than six months. (b) Returns shall be made to the collector for the district in which is located... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...returns, under such rules and regulations as he shall prescribe with the approval of the Secretary. Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. (c) To whom return made.— Returns shall be made to the collector for the... | |
 | Eric Louis Kohler - 1927 - 618 pages
...returns, under such rules and regulations as he shall prescribe with the approval of the Secretary. Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. (b) Returns shall be made to the collector for the district in which is located... | |
 | United States - 1928 - 268 pages
...returns, under such rules and regulations as he shall prescribe with the approval of the Secretary. Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. (b) To whom return made. — (1) INDIVIDUALS. — Returns (other than corporation... | |
 | United States - 1928 - 1164 pages
...returns under such rules and regulations as he shall prescribe with the approval of the Secretary. Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. (b) Eeturns shall be made to the collector for the district in which is located... | |
 | Virginia - 1928 - 328 pages
...cause exists, and shall keep a record of every such extension. Except in case of a taxpayer who is abroad, no such extension shall be granted for more than six months. (1926, p. 967, sec. 9, subsec. 17.) Sec. 84. Disposition of returns of intangible personal property... | |
 | Robert Hiester Montgomery - 1919 - 1016 pages
...Commissioner may grant a reasonable extension of time for filing returns whenever in his judgment good cause exists and shall keep a record of every such...taxpayers who are abroad, no such extension shall be for more than six months. 1 .... This authorization is, of course, broad enough to permit general extensions... | |
 | Robert Hiester Montgomery - 1920 - 1320 pages
...returns whenever in its judgment good cause exists and shall keep a record of every such extension ami the reason therefor. Except in the case of taxpayers...extension shall be granted for more than six months INTEREST PAYABLE ON EXTENSION OF TIME. — LAW. Section 377 If the time for filing the return shall... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...returns, under such rules and regulations as he shall prescribe with the approval of the Secretary. Except in the case of taxpayers who are abroad, no such extension shall be for more than six months Under the new law application for an extension of time need not necessarily... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...Application to the Commissioner for an extension must contain a full recital of the» causes for the delay. Except in the case of taxpayers who are abroad, no such extension will be granted for more than six months. If the return is not filed within the time as extended, penalties... | |
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Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. 
