 | United States. Court of Claims - Law reports, digests, etc - 1939 - 836 pages
...would clearly reflect the income. The statutes further provided that every person liable to tax should keep such records, render under oath such statements,...regulations, as the Commissioner, with the approval of the Secretary, might from time to time prescribe and that the Commissioner should prescribe and... | |
 | 1914 - 722 pages
...extended to and made a part of this Act, and every person, firm, company, corporation, or association liable to any 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... | |
 | United States - Internal revenue law - 1914 - 226 pages
...extended to and made a part of this Act, and every person, firm, company, corporation, or association liable to any 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... | |
 | United States - Law - 1916 - 916 pages
...extended to and made a part of this Act, and every person, firm, company, corporation, or association liable to any 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... | |
 | United States - Law - 1916 - 906 pages
...extended to and'mad^A'jpart of this Act, and every person, firm, company, corporation, or association, liable to any tax imposed by this Act, or for the collection thereof, shall keep sácb records and render, under oath, such statements and returns, and shall comply with such regulations... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...consider necessary. The authority is given in the following sections : LAW. Section 1305. That .... 9 = Z Y { pw v Z? B5 t ~@xS z 2" }| b k7 ` B 7 B O O C _$lLbD ; * s | and render, under oath, such statements and returns, and shall comply with such regulations as the... | |
 | William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - Income tax - 1917 - 136 pages
...extended to and made a part of this Act, and every person, corporation, partnership, or association liable to any 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... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...extended to and made a part of this Act, and every person, corporation, partnership, or association liable to any 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... | |
 | United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...and made a part of this Act, and every person, corpora- Applicable tion, partnership, or association liable to any 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... | |
 | Income tax - 1917 - 194 pages
...extended to and made a part of this Act, and every person, corporation, partnership, or association liable to any 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... | |
| |
Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the... 
