 ... 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
 | 1924 - 1040 pages
...to render auch list or return within the time required м aforesaid or whenever any .person who Ig capement of not less than 60 per centum thereof, and...year it shall appear to the secretary of commerce еггопеоия, faluc or fraudulent or contains any undervaluation or understatement, or refuses... | |
 | United States - 1939 - 780 pages
...Whenever any person who is required to deliver a monthly or other return of objects subject to tax delivers any return which, in the opinion of the collector,...contains any undervaluation or understatement, or (4) REFUSAL TO PERMIT EXAMINATION OF BOOKS. — Whenever any person who is required to deliver a monthly... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...or contains any undervaluation or understatement, or (4) REFUSAL TO PERMIT EXAMINATION OF BOOKS. — Whenever any person who is required to deliver a monthly or other return of objects subject to tax refuses to allow any regularly authorized Government officer to examine his books. (c) PERSONS LIABLE.... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...subject to tax fails to do so at the time required, or (4) REFUSAL TO PERMIT EXAMINATION OF BOOKS. — Whenever any person who is required to deliver a monthly or other return of objects subject to tax refuses to allow any regularly authorized Government officer to examine his books. (c) PERSONS LIABLE.... | |
 | 1939 - 980 pages
...or neglect to render such * * * return within the time required * * *, or whenever any person * * * fails to do so at the time required, or delivers any return which, * * * is erroneous, false, or fraudulent, * * *, or refuses to allow any regularly authorized Government... | |
 | United States. Internal Revenue Service - 1915 - 464 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 of objects subject to tax fails to do so at the tune required, or delivers any return which, in the opinion of the collector, is false or fraudulent,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...subject to tax fails to do so at the time required, or (3) ERRONEOUS, FALSE, OR FRAUDULENT RETURN. — Whenever any person who is required to deliver a monthly or other return of objects subject to tax delivers any return which, in the opinion of the collector, is erroneous, false, or fraudulent, or... | |
 | United States - 1949 - 592 pages
...subject to tax fails to do so at the time required, or (3) ERRONEOUS, FALSE, OR FRAUDULENT RETURN.— Whenever any person who is required to deliver a monthly or other return of objects subject to tax delivers any return which, in the opinion of the collector, is erroneous, false, or fraudulent, or... | |
 | 1949 - 600 pages
...Futures Act (38 Stat. 693) approved August 18, 1914. § 110.23 Procedure for disclosure of evidence, (a) Whenever any person who is required to deliver a monthly or other return of transactions, required by the United States Cotton Futures Act or the regulations in accordance therewith,... | |
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