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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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Federal Data Banks and Constitutional Rights: A Study of Data ..., Volumes 3-4

United States. Congress. Senate. Committee on the Judiciary. Subcommittee on Constitutional Rights - 1974 - 744 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 [of the Treasury] or his delegate may from time to time prescribe. Whenever in the judgment...
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Marijuana Decriminalization: Hearing Before the Subcommittee to Investigate ...

United States. Congress. Senate. Committee on the Judiciary. Subcommittee to Investigate Juvenile Delinquency - 1975 - 1208 pages
...Secretary. SBC. 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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Code of Federal Regulations: Containing a Codification of Documents of ...

1975 - 392 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 aa 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

1949 - 430 pages
...such laws are applicable. (See section 1028.) The Commissioner may require any person to keep specific records, render under oath such statements, make such...regulations, as the Commissioner, with the approval of the Secretary, may prescribe in order that he may determine whether such person is liable for the...
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The Code of Federal Regulations of the United States of America

1966 - 284 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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The Social Security Act and Related Laws: Including Amendments Through ...

United States, United States. Congress. House. Committee on Ways and Means - 1976 - 812 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 may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary,...
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The Code of Federal Regulations of the United States of America

1967 - 302 pages
...liable for any tax imposed by this title, or foi 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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The Code of Federal Regulations of the United States of America

1970 - 772 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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Tax-exempt Status of Private Schools: Hearings Before the Subcommittee on ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1979 - 600 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." That particular provision is substantially the...
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Tax-exempt Status of Private Schools: Hearing Before the Subcommittee on ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - 1979 - 300 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. *•••**• (f) By organizations. Every organization,...
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