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" ... whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any undervaluation... "
Income Tax Law: Analysis and Comment - Page 134
by Harris, Forbes & co., New York - 1919 - 153 pages
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Law and Regulations Relative to the Tax on Income of Individuals ...

United States - 1914 - 132 pages
...being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person...at the time required, or delivers any return which, hi the opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement,...
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Compiled Statutes of the United States, 1913: Embracing the ..., Volume 3

United States - 1914 - 1382 pages
...being notified or required as aforesaid shall refuse or neglect to render such list or return within the time required as aforesaid or whenever any person who is required to deliver a monthly or other returui of objects subject to tax fails to do so at the time required, or delivers any return which,...
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Federal Income Tax: A Plain Presentation of the Complex Law for the Benefit ...

Bruce Craven, Reuben Oscar Everett - 1916 - 466 pages
...being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person...return which, in the opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pages
...being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person...regularly authorized Government officer to examine tie books of such person, firm, or corporation, it shall be lawful for the collector to summon such...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 pages
...being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person...opinion of the collector, is erroneous, false, or fradulent, or contains any undervaluation or understatement, or refuses to allow any regularly authorized...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 pages
...being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person...fails to do so at the time required, or delivers any 141 Authority of collectors In In*pecting book* Authority of collector to make or revise returns Authority...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 pages
...being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person...fails to do so at the time required, or delivers any Authority of collector* In inspecting l.ooks Authority of collector to make or revise return* Anthorlty...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 pages
...addressed to him, refuses or neglects to make the return within ten days from the date of the notice, or delivers any return, which in the opinion of the...under-valuation or under-statement, or refuses to allow a regularly authorized government officer to examine his or its books, the collector may summon such...
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...being notified or required as aforesaid, shall refuse or neglect to rend or such list or return within the time required as aforesaid, or whenever any person who is required to deliver a monthly or other ret urn of objects subject to tax fails to do so at the time required. or delivers any return which,...
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 192 pages
...being uotitied or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who is required todelivera monthly orother return of objects subject to tax fails to do so at the time required, or...
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