 | United States. Bureau of Internal Revenue - 1932 - 100 pages
...1102. (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in the judgment of the Commissioner... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...'taxpayer.—Every person liable to any tax imposed by this title or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) To determine liability to tax.—Whenever in... | |
 | United States. Internal Revenue Service - 1933 - 98 pages
...donor. — Every person liable to any tax Imposed by this title or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) To determine liability to tax. — Whenever... | |
 | United States. Bureau of Internal Revenue - 1934 - 84 pages
...OF 1932 (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (44) (b) Wheneyer in the judgment of the Commissioner... | |
 | United States. Bureau of Internal Revenue - 1934 - 76 pages
...1102. (ft) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in the Judgment of the Commissioner... | |
 | United States. Internal Revenue Service - 1934 - 64 pages
...THE ACT (a) Every person liable to any tax Imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. AHT. 10. Records of ginners.—Every ginner shall... | |
 | United States. Bureau of Internal Revenue - 1934 - 192 pages
...1926). (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. ******* (c) The Commissioner, with the approval... | |
 | United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 pages
...1102. (a) Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) Whenever in the judgment of the Commissioner... | |
| |
Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the... 
