 | United States. Office of Internal Revenue - 1940 - 54 pages
...REQUIREMENTS. — 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) TBANSFER OF DUTIES. — For transfer of powers... | |
 | United States. Office of Internal Revenue - 1940 - 198 pages
...REQUIREMENTS. — 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) TRANSFER OF DUTIES. — For transfer of powers... | |
 | United States. Office of Internal Revenue - 1940 - 228 pages
...REQUIREMENTS. — 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) TRANSFER OF DUTIES. — For transfer of powers... | |
 | United States. Congress. Senate. Agriculture and Forestry Committee - 1940 - 34 pages
...shipper. "(j) 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... | |
 | United States - 1953 - 1744 pages
...taxpayer. Every person liable to any tax imposed by this chapter or for the collection thereof, shall n money or money's worth." (c) Property previously...(1) forming a part of the gross estate situated in t of the Secretary, may from time to time prescribe. (b) To determine liability to tax. Whenever in the... | |
 | United States. Internal Revenue Service - 1935 - 490 pages
...(Income Tax) of the Revenue Act of 1934 provides in part: SEC. 54. RECORDS AND SPECIAL RETURNS. ments, make such returns, and comply with such rules and...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. SEC. 62. RULES AND REGULATIONS. The Commissioner,... | |
 | United States. Supreme Court - 1945 - 446 pages
...the personal holding company tax section are § 54 (a),« which requires one liable for such tax to "make such returns, and comply "with such rules and...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe," and § 62, which directs the Commissioner to prescribe... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...large shareholders, with respect to foreign personal holding companies, see sections 338, 339, and 340. statements, make such returns, and comply with such...regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. Sec. 54. (b) To determine liability to tax. —... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1194 pages
...regulations prescribe, and shall keep such records, render under oath such statements, make such other returns, and comply with such rules and regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe. If the brotherhood is required to comply with the... | |
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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... 
