... 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 134by Harris, Forbes & co., New York - 1919 - 153 pagesFull view - About this book
| 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,... | |
| 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,... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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