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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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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 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. In any such case the Commissioner of Internal Revenue may, from his own knowledge and from such information...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 halaman
...false or fraudulent return or list, the collector or deputy collector shall make the return or list his own knowledge and from such information as he can obtain through testimony or otherwise. In any such case the Commissioner of Internal Revenue may, from his own knowledge and from such information...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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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The Federal Reporter

1927 - 1158 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...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 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. In any such case the Commissioner of Internal Revenue may, from his own knowledge and from such information...
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Reports of the U.S. Board of Tax Appeals, Volume 4

United States. Board of Tax Appeals - 1927 - 1522 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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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 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. In any such case the Commissioner of Internal Revenue may, from his own knowledge and from such information...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925 - 1928 halaman
...or deputy collector shall make the return :r list from his own knowledge and from such information as he can obtain through testimony or otherwise. In...Internal Revenue may, from his own knowledge and from sach information as he can obtain through testimony or otherwise, raie a return or amend any return...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 176 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. In any such case the Commissioner of Internal Revenue may, from his own knowledge and from such information...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1919 - 1016 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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