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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... "
The Tariff Act of October 3, 1913, on Imports Into the United States, with Index - Página 74
por United States - 1913 - 152 páginas
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Income Tax Accounting

John F. Sherwood - 1925 - 206 páginas
...notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who...return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement, or refuses to allow...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who...return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement, or refuses to allow...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who...return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement, or refuses to allow...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 páginas
...notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who...return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement, or refuses to allow...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 páginas
...notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who...return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement, or refuses to allow...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 páginas
...notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who...return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement, or refuses to allow...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 páginas
...notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who...required, or delivers any return which, in the opinion cf the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement,...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 páginas
...notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who...return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement, or refuses to allow...
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Regulations 88 Relating to Taxes on Certain Firearms and Machine Guns: Under ...

United States. Internal Revenue Service - 1934 - 60 páginas
...neglect to render such * * * return within the time required * * *, or whenever any person « * « fails to do so at the time required, or delivers any return which, • * * is erroneous, false, or fraudulent, * * * or refuses to allow any regularly authorized Government...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who...return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement, or refuses to allow...
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