 | 1921 - 510 էջ
...fraudulent returns, "the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained," and collect by summary assessment. It is held in Elliot National Bank v. Gill, 218 Fed. 600, that the... | |
 | 1913 - 502 էջ
...in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as above provided for, and the assessment made by the Commissioner of Internal Revenue thereon shall be... | |
 | United States. Office of Commissioner of Internal Revenue - 1910 - 180 էջ
...three years after said return is due, make a return upon information obtained as above provided for, and the assessment made by the Commissioner of Internal Revenue thereon shall be paid'by such corporation, joint stock company or association, or insurance company immediately upon... | |
 | Lawrence Robert Dicksee - 1909 - 612 էջ
...in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as above provided for, and the assessment made by the Commissioner of Internal Revenue thereon shall be... | |
 | United States - 1909 - 140 էջ
...in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as above provided for, and the assessment made by the Commissioner of Internal Revenue thereon shall be... | |
 | United States - 1909 - 184 էջ
...in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as above provided for, and the assessment made by the Commissioner of Internal Revenue thereon shall be... | |
 | California - 1909 - 912 էջ
...in which cases the commissioner of internal revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as above provided for, and the assessment made by the commissioner of internal revenue thereon shall be... | |
 | Frank Marshall Eastman - 1909 - 552 էջ
...in which cases the commissioner of internal revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as above provided for, and the assessment made by the commissioner of internal revenue thereon shall be... | |
 | Vandegrift, F.B., & Co - 1909 - 840 էջ
...in which cases the Commissioner of internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as above provided for, and the assessment made by the Commissioner of internal Revenue thereon shall be... | |
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In cases of false or fraudulent returns, in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon Information obtained as... 
