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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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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 154 páginas
...EXAMINATION OF RECORDS AND TAKING OF TESTIMONY SEC. 1104 as amended by Sec. 618, Revenue Act 1928, The Commissioner, for the purpose of ascertaining...any officer or employee of the .Bureau of Internal Kevenue, including the field service, designated by him for that purpose, to examine any books, papers,...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 30

United States. Internal Revenue Service - 1929
...agents and inspectors under section 1104 of the revenue act of 1926, which reads as follows: SEC. 1104. The Commissioner, for the purpose of ascertaining the correctness of any return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him...
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Treasury and Post Office Departments Appropriation Bill, 1931, Supplemental ...

United States. Congress. Senate. Appropriations Committee - 1930 - 114 páginas
...as follows [reading] : SEC. 606. CLOSING AGREEMENTS. — (a) Authorization. — The commissioner (or •any officer or employee of the Bureau of Internal Revenue, including the field service, authorized in writing by the commissioner) is authorized to enter into an agreement in writing with...
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Treasury and Post Office Departments Appropriations: Hearings Before the ...

United States. Congress. Senate. Committee on Appropriations - 1930
...as follows [reading] : SEC. 606. CLOSING AGREEMENTS. — (a) Authorization. — The commissioner (or any officer or employee of the Bureau of Internal Revenue, including the field service, authorized in writing by the commissioner) is authorized to enter into an agreement in writing with...
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Laws Relating to National Prohibition Enforcement

United States - 1930
...is liable to tax. SEC. 1308. That the Commisioner, for the purpose of ascertain- Examination of ing the correctness of any return or for the purpose of making a ,JJJ^| and wit" return where none has been made, is hereby authorized, by any revenue agent or inspector...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 páginas
...BOOKS AND WITNESSES SBC. 1104. [Revenue Act of 1926, a* amended, by section, 618, Revenue Act of 1928.] The Commissioner, for the purpose of ascertaining...been made, is hereby authorized, by any officer or employ ee of the Bureau of Internal Revenue, including the field service, designated by him for that...
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Treasury Decisions Under Internal Revenue Laws of the United States

United States. Office of Commissioner of Internal Revenue - 1921
...return or such statements as he deems sufficient to show whether or not such person ls 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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 35

United States. Internal Revenue Service - 1941
...******* SEC. 3614. EXAMINATION OF BOOKS AND WITNESSES. (a) To DETERMINE LIABILITY OF THE TAXPAYER. — The Commissioner, for the purpose of ascertaining...purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service,...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 12

United States. Office of Commissioner of Internal Revenue - 1910
...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 authorized, by any regularly appointed revenue agent specially designated by him for that purpose, to examine any books...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 34

United States. Internal Revenue Service - 1939
...Revenue Act of 1938, provides: SEC. 606. CLOSING AGREEMENTS. (a) AUTHORIZATION. — The Commissioner (or any officer or employee of the Bureau of Internal Revenue, including the field service, authorized in writing by the Commissioner) is authorized to enter into an agreement in writing -with...
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