 | United States - 1879 - 250 páginas
...refuse or neglect to render such list or return within the time required as aforesaid or tchenever any person who is required to deliver a monthly or...collector, is false or fraudulent, or contains any under -valuation or tinder-statement, it shall be lawful for the collector to summon such person, or... | |
 | United States - 1881 - 746 páginas
...Proceedings in fuse or neglect to render such list or return within the time required as case of neglect to aforesaid or whenever any person who is required to deliver a monthly таи°пГ'*'ы8еОГгеor other return of objects subject to tax fails to do so at the time re-... | |
 | United States - 1881 - 742 páginas
...Proceedings in fuse or neglect to render such list or return within the time required as case of neglect to aforesaid or whenever any person who is required to deliver a monthly таи?пГв*'ыв or other return of objects subject to tax fails to do so at the time re- turns.... | |
 | United States - 1891 - 1108 páginas
...neglect to refuse or neglect to render such list or return within the time required of'4 maklngrnfklse as aforesaid or whenever any person who is required to deliver a returns. monthly or other return of objects subject to tax t'ai. s to do so at the 116 U. a., 617.... | |
 | Charles Wesley Eldridge - 1895 - 792 páginas
...as aforesaid CMM rf ^ shall refuse or neglect to render such list or JJ'^'"/^ return within the time required as aforesaid, or -whenever any person who...false or fraudulent, or contains any undervaluation or understate- . „ J Collector'! ment, it shall be lawful for the collector to J^"™^*. summon such... | |
 | John Melville Gould, George Fox Tucker - 1895 - 168 páginas
...being notified or required as aforesaid shall refuse or neglect to render such list or return within the time required, or delivers any return which, in...undervaluation or understatement, it shall be lawful forthe collector to summon such person, or any other person having possession, custody, or care of... | |
 | George Edward Plumbe, James Langland, Claude Othello Pike - 1895 - 486 páginas
...notified or required as aforesuid, shall refuse or neglect to render such list or return within the time required as aforesaid or whenever any person who is...monthly or other return of objects subject to tax falls to do so at the time required, or delivers any return which, in the opinion (if the collector.... | |
 | 1895 - 950 páginas
...do so at the time required, ur delivers any return which, in the opinion of the collector, is fait« or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon euch person, or any other person having jioesession, custody, or care of books of account containing... | |
 | United States - 1900 - 482 páginas
...neglect to render such list or return within the time required as aforesaid, or whenever any person whois required to deliver a monthly or other return of objects...contains any undervaluation or understatement, it shall j?5mmon,? í° be lawful for the collector to summon such person, or any »nd testify.00 other person... | |
 | United States. Supreme Court - 1980 - 790 páginas
...making a return where none has been made." Section 3615 (b) (3) authorized the issuance of a summons "[w]henever any person who is required to deliver...monthly or other return of objects subject to tax delivers any return which, in the opinion of the collector, is erroneous, false, or fraudulent, or... | |
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... whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains... 
