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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... "
Cases Decided in the Court of Claims of the United States - Page 301
by United States. Court of Claims - 1939
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The Provisions of the Internal Revenue Code Relating to Excise ..., Volumes 8-11

United States - 1949 - 592 pages
...liable to any tax imposed by this subchapter or section 3220, or for the collection thereof, 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. (b) BOOKS AND MONTHLY RETURNS OF IMPORTERS, MANUFACTURERS,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969 - 990 pages
...for any tax Imposed by this title, or for the collection thereof, shall Iceep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe. Whenever in the Judgment of the Secretary...
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The Code of Federal Regulations of the United States of America

1976 - 676 pages
...any tax Imposed by this title, or for the collection thereof, shall keep such records, render euch statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe. Whenever in the Judgment of the Secretary...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 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. Sec. 1OO7. (b) To determine liability to Whenever...
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Treasury and Post Office Departments Appropriations, 1954, Hearings Before ...

United States. Congress. Senate. Appropriations Committee - 1953 - 388 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. No such annual return need be filed under this subsection...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1961 - 1668 pages
...liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe. Whenever In the judgment of the Secretary...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1962 - 1090 pages
...liable for any tax Imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe. Whenever In the judgment of the Secretary...
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Treasury and Post Office Departments Appropriations, 1954 ..., Volumes 71-954

United States. Congress. Senate. Committee on Appropriations - 1953 - 860 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. No such annual return need be filed under this subsection...
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Opium and Narcotic Laws: 1955

United States - 1955 - 108 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 wha shall be registered under the provisions...
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To Provide Revenue for the District of Columbia, and for Other Purposes ...

United States. Congress. House. Committee on the District of Columbia, United States. Congress. House. Committee on the District of Columbia. Subcommittee on Fiscal Affairs, United States. Congress. Senate. Committee on the District of Columbia. Subcommittee on Fiscal Affairs - 1956 - 382 pages
...which is taxable under this title, and the persons designated under section 4 (a) of this title, shall keep such records, render under oath such statements,...and comply with such rules and regulations, as the Commissioners of the District of Columbia may from time to time prescribe. (b) The Assessor of the...
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