 | United States. Internal Revenue Service - 1921 - 348 páginas
...return or such statements as he deems sufficient to show whether or not such person is liable to tax. The Commissioner, for the purpose of ascertaining...where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books, papers, records... | |
 | United States. Congress. House. Committee on Ways and Means - 1921 - 170 páginas
...return or such statements as he deems sufficient to show whether or not such person- is liable to tax. The commissioner, for the purpose of ascertaining...where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books, papers, records... | |
 | New York (State) - 1921 - 1090 páginas
...filed and the tax may be collected at any time after it becomes due. 2. The tax commission, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of taxable income of any person where information has been obtained, shall also have power... | |
 | Alzada Comstock - 1921 - 268 páginas
...change the limits of such districts. Sec. 801. Powers of 'tax commission. The tax commission, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, shall have power to examine or cause to be examined... | |
 | National Tax Association - 1921 - 76 páginas
...change the limits of such districts. Sec. 801. Powers of tax commission. The tax commission, for the purpose •of ascertaining the correctness of any return or for the purpose of making an estimate •of the taxable income of any taxpayer, shall have power to examine or cause to be •examined... | |
 | Louisiana (State). Assessment and Taxation Commission - 1921 - 294 páginas
...change the limits of such districts. Sec. 801. Powers of tax commission. The tax commission, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, shall have power to examine or cause to be examined... | |
 | New York (State) - 1921 - 324 páginas
...and the tax may be collected at any time after it becomes due. 2. The tax commission, for the punpose of ascertaining the correctness of any return or for the purpose of making an estimate of taxable income of any person where information has been obtained, shall also have power... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 páginas
...show whether or not such person is liable to tax. EXAMINATION OF BOOKS AND WITNESSES Sec. 1308. That the Commissioner, for the purpose of ascertaining...where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books, papers, records,... | |
 | James Hinton Pou - 1922 - 1032 páginas
...such districts. 1921, c. 34, s. 800. 935. Commissioner's powers. The commissioner of revenue, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, shall have power to examine or cause to be examined... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 páginas
...show whether or not such person is liable to tax. EXAMINATION OF BOOKS AND WITNESSES SEC. 1308. That the Commissioner, for the purpose of ascertaining...where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books, papers, records,... | |
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Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service,... 
