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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,... "
Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ... - Página 46
de United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 66 páginas
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Income Tax Accounting

John F. Sherwood - 1925 - 205 páginas
...instead of under oath. Sec. 1003. (Pages 17 and 18). Examination of Books and Witnesses. Sec. 1004. 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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The Federal Reporter: With Key-number Annotations ..., Volume 295

1924
...investments by said Hanlon and his wife. Section 1308 (Comp. St. Ann. Supp. 1923, § 6371%f) provides: "That the Commissioner, for the purpose of ascertaining...return where none has been made, is hereby authorized, • * * to examine any books, papers, records, or memoranda bearing upon the matters required to be...
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The Federal reporter. Second series, Volume 4

1925
...determined and assessed within five years after the return was filed," etc. Section 1308 provides: "The Commissioner, for the purpose of ascertaining...•where none has been made, is hereby authorized, * * * to examine any books, papers, records, or memoranda bearing upon the matters required to be included...
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The federal reporter, Volume 4

1925
...determined and assessed within five years after the return was filed," etc. Section 1308 provides: "The Commissioner, for the purpose of ascertaining...return where none has been made, is hereby authorized, * * * to examine any books, papers, records, or memoranda bearing upon the matters required to be included...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 páginas
...expedient; and the Commissioner of Internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby 341 (b) Under Sec. 38, Act of 1909, a corporation, which owned stock of another corporation, was not...
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Wisconsin Session Laws

Wisconsin - 1925
...paid by him in such capacity provided in subsection (1) and (2) of section 70.19. 71.1 2 (2) for the purpose of ascertaining the correctness of any return or for> the purpose of making an estimate of the taxable income of any person, the tax commission and assessor of incomes shall have...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - 1926
...SEC. 1004. The Commissioner, for the purpose o£ ascertaining the correctness of any return or for Hie purpose of making a return where none has been made, Is hereby authorized, by any revenue agent or inspec'.ur designated by him for that purpose, to examine any honks, papers, records,...
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The Laws of Wisconsin

Wisconsin - 1927
...information, the tax commission or assessor of incomes may direct any return to be so verified. (2) For the purpose of ascertaining the correctness of any return or for the purpose of making a determination of the taxable income of any person, the tax commission or assessor of incomes shall...
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Wisconsin Session Laws

Wisconsin - 1927
...information, the tax commission or assessor of incomes may direct any return to be so verified. (2) For the purpose of ascertaining the correctness of any return or for the purpose of making a determination of the taxable income of any person, the tax commission or assessor of incomes shall...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 páginas
...such courts or otherwise to enforce such provisions. EXAMINATION OF BOOKS AND WITNESSES SEC. 1104. 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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