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" ... shall be the duty of the commissioner of internal revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid and to make an assessment therefor... "
Legislative Documents - Página 30
de Iowa. General Assembly - 1898
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Cases Argued and Adjudged in the Supreme Court of the United States, Volume 18

United States. Supreme Court - 1874 - 726 páginas
...the duty of the assessor, . . . upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make...assessment therefor, and certify the same to the collector; and the subsequent proceedings for collection shall be in all respects like those for the collection...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 páginas
...years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make...assessment therefor, and certify the same to the collector ; and the subsequent proceedings for collection shall be in all respects like those for the collection...
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The Statutes at Large, Treaties, and Proclamations of the United ..., Volume 14

United States - 1868 - 1026 páginas
...years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make an assessment Proceedings therefor, and certify the same to the collector ; and the subsequent proin such cases,...
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An Analytical Digest of the Laws of the United States

Frederick Charles Brightly - 1869 - 680 páginas
...removal or sale, upon such information ^"fi"i"^taml";<1 as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make...assessment therefor, and certify the same to the collector -. and the subsequent proceedings for collection shall be in all respects like those for the collection...
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Compilation of the Internal Revenue Laws of the United States in Force After ...

United States - 1873 - 228 páginas
...years> not more than two years after sucli sale or removal, upon sucli information as lie can obtain, to estimate the amount of tax which has been omitted...assessment therefor, and certify the same to the collector. And the subsequent proceedings for collection shall be in all respects like those for the collection...
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The Statutes at Large and Proclamations of the United States of ..., Volume 17

United States - 1873 - 1188 páginas
...omitted to be years after such sale or removal, upon such information as he can obtain, paid, and assess to estimate the amount of tax which has been omitted...paid, and to make an assessment therefor, and certify tlie same to the collector. And the subsequent proceedings for collection shall be in all respects...
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The Statutes at Large and Proclamations of the United States of ..., Volume 17

United States - 1873 - 1192 páginas
...or any internal-revenue officer detailed by the commissioner of internal revenue for that purpose, within a period of not more than two years after such sale or removal, upon such information as he can obtain, to estimate the amount of tax which has been omitted to be paid,...
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United States Duties on Imports: 1879

Lewis Heyl - 1879 - 496 páginas
...a tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duly of the Commissioner of Internal Revenue, within a...more than two years after such sale or removal, upon such information as he can obtain, to estimate the amount of tax which has been, omitted to be paid,...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 250 páginas
...stamp, in addition to the penalties imposed by law be™s etnmi'ed. for such sale or removal, it shall be the duty of the "Commissioner of Internal Revenue,...within a period of not more than two years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has...
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United States Duties on Imports. 1883: Rev., Cor., and Supplemented. Vol. II ...

Lewis Heyl - 1883 - 488 páginas
...upon which a tax is required to be paid by stamps, without the use of tlie proper stamps, it shall be the duty of the Commissioner of Internal Revenue,...more than two years after such sale or removal, upon such information as he can obtain, to estimate the amount of tax which has been omitted to be paid,...
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