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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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The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ...

United States, Guaranty Trust Company of New York - 1918 - 144 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 of the United States: Act of September 8, 1916, as Amended ...

Guaranty Trust Company of New York - 1918 - 108 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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Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ...

United States. Internal Revenue Service - 1916 - 200 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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Regulations No. 33 (rev.)

United States. Internal Revenue Service - 1918 - 200 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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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 19

United States. Office of Commissioner of Internal Revenue - 1918 - 448 halaman
...fraudulent return or list, the collector or deputy collector shall make the return or list from hia 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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Notes on the Revenue Act of 1918, Volume 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 196 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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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 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 bo prima facie good...
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Journal of Accountancy, Volume 28

1919 - 500 halaman
...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. In any such case the commissioner may from his own knowledge and from such information as he can obtain through testimony or otherwise...
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Regulations no. 35 relating to the importation, manufacture, production ...

United States. Internal Revenue Service - 1919 - 82 halaman
...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. In any such case the Commissioner may, from his own knowledge and from such information as he can obtain through testimony or otherwise,...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 halaman
...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. In any such case the Commissioner may, from his own knowledge and from such information as he can obtain through testimony or otherwise,...
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