 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...RETURNS. Every person liable to any tax imposed by this chapter, or for the collection thereof, shall keep such records, render under oath such statements,...make such returns, and comply with such rules and regulationSj as the Commissioner, with the approval of the Secretary, may from time to tune prescribe.... | |
 | 1924 - 1040 pages
...imposed by this act or for the collection thereof, shall keep sucn records, render under oath euch statements, make such returns and comply with such...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. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...RETURNS. Every person liable to any tax imposed by this chapter, or for the collection thereof, shall keep such records, render under oath such statements,...make such returns, and comply with such rules and regu1 at ions, as the Commissioner with the approval of the Secretary, may from time to time prescribe.... | |
 | 1940 - 1806 pages
...RETURNS. Every person liable to any tax Imposed by this subchapter, or for the collection thereof, shall sis of which the net income of the corporation is...the schedules will be detached and forwarded by t of the Secretary, may from time to time prescribe. SEC. 3603. NOTICE REQUIRING RECORDS, STATEMENTS,... | |
 | 1939 - 980 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... | |
 | 1939 - 1522 pages
...RETURNS. Every person liable to any tax imposed by this subchapter, or for the collection thereof, shall illed spirits of the Secretary, may from time to time prescribe. SEC. 3603. NOTICE REQUIRING RECORDS, STATEMENTS,... | |
 | 1941 - 1688 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,...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. (b) To determine liability to tax. Whenever In the... | |
 | 1939 - 1030 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 necessary, in the judgment of the Commissioner,... | |
 | 1939 - 174 pages
..."(b) STATEMENTS AND SPECIAL RETURNS.- — Every taxpayer liable to any tax imposed by this title shall keep such records, render under oath such statements,...and comply with such rules and regulations as the Commissioners from time to time may prescribe. Whenever the assessor judges it necessary he may require... | |
 | United States. Congress. Senate. Committee on Agriculture and Forestry - 1939 - 104 pages
...shipper. "(i) Every person liable to furnish any certificates under the terms of this section shall keep such records, render under oath such statements,...and comply with such rules and regulations as the Secretary may from time to time prescribe. "Any person who shall buy or have in his possession at any... | |
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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... 
