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" ... fails to make and file a return or list at the time prescribed by law or by regulation made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the collector or deputy collector shall make the return or... "
Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924 - Halaman 20
oleh United States. Internal Revenue Service - 1924 - 58 halaman
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Official Gazette, Volume 81,Masalah 47-52

Philippines - 1985 - 756 halaman
...return or list, the Commissioner shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise. In any such case, the Commissioner may make a return or amend any return and any return so made or amended shall be prima facie good and...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 halaman
...false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as he can obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prima facie good...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 halaman
...false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as he can obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prinia facie...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 halaman
...false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as he can obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prima facie good...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 halaman
...false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as he can obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prima facie good...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 halaman
...false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as he can obtain through testimony or otherwise. 264 Any return or list so made and subscribed by a collector or deputy collector shall be prima facie...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 halaman
...false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as he can obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prima facie good...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 halaman
...section 16, act of September 8, 1916, which reads as follows : Collector may make the return. list from his own knowledge and from such information as he can obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prima facie good...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 halaman
...otherwise, a false or fraudulent return, the collector or deputy collector is authorized to make the return from his own knowledge and from such information as he can obtain through testimony or otherwise.2 Section 3173 of the Revised Statutes clothes collectors of internal revenue with supervisory...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 halaman
...otherwise, a false or fraudulent return, the collector or deputy collector is authorized to make the return from his own knowledge and from such information as he .can obtain through testimony or otherwise.2 Section 3173 of the Revised Statutes clothes collectors of internal revenue with supervisory...
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