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" That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Commissioner, after investigation,... "
Oversight Hearings Into the Operations of the IRS: Hearings Before a ... - Página 170
de United States. Congress. House. Government Operations Committee - 1975
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Statutes of the United States of America

United States - 1921 - 642 páginas
...taxpayer shall be subjected to unnecessary examinations or investigations, and only one i us pec. t ion of a taxpayer's books of account shall be made for...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is...
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Congressional Serial Set, Edição 7921

1921 - 888 páginas
...taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of the taxpayer's books of account shall be made for each...unless the taxpayer requests otherwise or unless the commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - 1922 - 1028 páginas
...SEC. 1309. Unnecessary examinations. That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 páginas
...with power to administer oaths to such person or persons. UNNECESSARY EXAMINATIONS sary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 páginas
...§ 5633mm. Unnecessary examinations. — No taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxoayer in writing that an additional inspection is...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 páginas
...UNNECESSARY EXAMINATIONS SEC. 1309. That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is...
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Annual Report of the American Bar Association: Including ..., Volume 48

American Bar Association - 1923 - 1086 páginas
...Revenue Act of 1921 reads as follows: That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 páginas
...UNNECESSARY EXAMINATIONS Sec. 1309. That no taxpaper shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 páginas
...UNNECESSARY EXAMINATIONS. Sec. 1309. That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 páginas
...persons. Unnecessary Examinations. Sec. 1005. No taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is...
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