Federal Tax Service, 1921-29; Law, Regulations, Rulings and Decisions, Compiled and Annotated ...

Federal Tax Service, 1921-29; Law, Regulations, Rulings and Decisions, Compiled and Annotated ...

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1922 edition. Excerpt: ... tax imposed by this Act, or for the collection thereof: shall keep such records and render, under oath, such statements and returns, and shall comply with such regulations as the Commig-Mn 7 with the approval of the Secretary, may rom time to time prescribe."-Law_. Note: The 1918 Act so provided G Copyright.1922, by The Corporation Trust Cantpcents1, _ K-ms FEDERAL moom: TAX siznvicz 602 gs ii INSPECTION OF RETURNS. 2710 Law 1635. Sec. 3165, Revised Statutes.'--"Eoery collntor, deputy 2 (Sec. l3l1.) collector, intermiil-reumue agent, and intemal-rnmiue officer arrigned to duty under an intermzl--reoenue agent, is authorized to administer oath: and to take evidence touchin any part of the administration of thz intemal-revrnu: law: with whit he 1' charged, or when ruch oath: and evidence are authorized by law or regulation authorized by law to be ta/em."----Law. Note: No change 5 2711 In collecting' the income, war profits and excess profits taxes the Commissioner has the benefit of all existing intemal revenue laws. In aid of the enforcement of the statute the Commissioner may require any person to keep specific records, to render returns and statements as directed, to submit himself and his books to examination, anditb comply with such regulations as may be prescribed. Section 3165 of the Revised Statutes, as re-enacted by section 1311 ofthe Revenue Act ofl92i, provides: H2710. See also sections 228 H2577 and 250 H2597 of the statute and articles 451 1l2579 and 1002 H2624. (Art. 1711, Reg. 62, i922 Edition.) 1. c is Far explanation of Cumulative Index "references? see page 91.. ', Authority and identity of ins ector, a em or other person making request to examine books, accounts, recor s, etc.: ere, a banshow more

Product details

  • Paperback | 686 pages
  • 189 x 246 x 35mm | 1,207g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236792467
  • 9781236792464