| New York (State) - 1920 - 1190 pages
...and the tax may be collected at any time after it becomes due. 2. The comptroller, for the purpose of ascertaining the correctness of any return or for...of any person where information has been obtained, 1 Section materially amended. shall also have power to examine or to cause to have examined, by any... | |
| United States. Supreme Court - 1980 - 790 pages
...3654 of the 1939 Code. By ยง 3614 (a) the Commissioner received the summons authority "for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made." Section 3615 (b) (3) authorized the issuance of a summons "[w]henever... | |
| Guaranty Trust Company of New York - 1919 - 664 pages
...deems sufficient to show whether or not such person is liable to tax. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated... | |
| National City Company, United States - 1919 - 104 pages
...sufficient to show whether or not such person is liable to tax. 643. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated... | |
| Harris, Forbes & co., New York - 1919 - 164 pages
...deems sufficient to show whether or not such person is liable to tax. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated... | |
| George Edwin Holmes - 1919 - 1052 pages
...deems sufficient to show whether or not such person is liable to tax. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated... | |
| United States. Bureau of Internal Revenue - 1920 - 346 pages
...deems sufficient to show whether or not such person is liable to tax. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, Is hereby authorized, by any revenue agent or inspector designated... | |
| United States - 1920 - 1054 pages
...deems sufficient to show whether or not such person is liable to tax. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated... | |
| New York (State) - 1921 - 1090 pages
...and the tax may be collected at any time after it becomes due. 2. The tax commission, for the purpose of ascertaining the correctness of any return or for...by any agent or representative designated by it for that purpose, any books, papers, records or memoranda bearing upon the matters required to be included... | |
| Louisiana (State). Assessment and Taxation Commission - 1921 - 294 pages
...the limits of such districts. Sec. 801. Powers of tax commission. The tax commission, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, shall have power to examine or cause to be examined by any agent... | |
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