 | United States. Internal Revenue Service - 1936 - 604 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... | |
 | United States. Internal Revenue Service - 1936 - 68 pages
...OF 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. (b) Whenever in the judgment of the Commissioner... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...TAXPAYEE. — 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 DETEEMINE LIABILITY TO TAX. — Whenever... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 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, United States. Internal Revenue Service - 1936 - 88 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. (b) Whenever in the judgment of the Commissioner... | |
 | United States. Bureau of Internal Revenue - 1936 - 76 pages
...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. (20) (b) Whenever in the judgment of the Commissioner... | |
 | United States. Internal Revenue Service - 1936 - 64 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 - 1936 - 684 pages
...TAXPAYER. — Every person liable to any tax imposed by this chapter or for the collection thereof, shall keep such records, render under oath such statements,...and comply with such rules and regulations, as the Comissioner, with the approval of the Secretary, may from time to time prescribe. (b) To DETERMINE... | |
 | United States - 1939 - 780 pages
...DONOR. — Every person liable to any tax imposed by this chapter 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. Congress. House. Committee on Ways and Means - 1937 - 132 pages
...Secretary. SEC. 10. (a) Every person liable to any tax imposed by this Act shall keep such books and records, render under oath such statements, make such...and comply with such rules and regulations as the Secretary may from time to time prescribe. (b) Any person who shall be registered under the provisions... | |
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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... 
