 | 1924 - 1096 páginas
...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... | |
 | 1925 - 1114 páginas
...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... | |
 | 1925 - 1066 páginas
...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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... | |
 | North Carolina - 1925
...of such districts. SEC. 801. Powers of Commissioner of Revenue. 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... | |
 | Wisconsin - 1925 - 796 páginas
...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...debts so due to the United States, or for so much thereof as may remain due and unpaid. 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,... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 páginas
...of the provisions of this act except as otherwise provided by this act, Powers of Commissioner (2) The commissioner, for the purpose of ascertaining...where none has been made, is hereby authorized by any agent designated by the commissioner with the approval of the governor for that purpose, to examine... | |
 | United States. Internal Revenue Service - 1926 - 620 páginas
...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,... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...added shall be collected in the same manner as the tax." 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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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,... 
