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" ... from his own knowledge and from such information as he can obtain through testimony or otherwise. "
Hearings - Page vii
by United States. Congress. House. Committee on the District of Columbia - 1971
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Official Gazette, Volume 81, Issues 47-52

Philippines - 1985 - 756 pages
...the time prescribed by law, or makes , willfully or otherwise, a false or fraudulent return or list, the Commissioner shall make the return from his own...information as he can obtain through testimony or otherwise. In any such case, the Commissioner may make a return or amend any return and any return so made or...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as...obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prima facie good and sufficient...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 pages
...false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as...obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prima facie good and sufficient...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 pages
...false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as...obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prinia facie good and sufficient...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 pages
...false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as...obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prima facie good and sufficient...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 pages
...section 16, act of September 8, 1916, which reads as follows : Collector may make the return. list from his own knowledge and from such information as...obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prima facie good and sufficient...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 pages
...wilfully or otherwise, a false or fraudulent return, the collector or deputy collector is authorized to make the return from his own knowledge and from such...information as he .can obtain through testimony or otherwise.2 Section 3173 of the Revised Statutes clothes collectors of internal revenue with supervisory...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 pages
...wilfully or otherwise, a false or fraudulent return, the collector or deputy collector is authorized to make the return from his own knowledge and from such...information as he can obtain through testimony or otherwise.2 Section 3173 of the Revised Statutes clothes collectors of internal revenue with supervisory...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 pages
...false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as...obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prima facie good and sufficient...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pages
...false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as he can obtain through testimony or otherwise. 264 Any return or list so made and subscribed by a collector or deputy collector shall be prima facie...
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