 SEC. 3176. If any person, corporation, company, or association fails to make and file a return or list at the time prescribed by law or by regulation made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list,...  Income Tax: Law and Accounting - Էջ 157Godfrey Nicholas Nelson - 1917 - 205 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Board of Tax Appeals - 1942 - 1324 էջ
...prescribed l>y law or by regulation made under authority of law, or makes, willfully or otherwise, fl false or fraudulent return or list, the collector...Information as he can obtain through testimony or otherwise. In any such case the Commissioner of Internal lievenue may, from bis own knowledge and from such information... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 էջ
...otherwise, a false or fraudulent return * * *, the collector or deputy collector shall make the return * * * from his own knowledge and from such information as he can obtain through testimony or otherwise. (b) AUTHORITY OF COMMISSIONER. — In any such case the Commissioner may, from his own knowledge and... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 էջ
...through testimony or otherwise. (b) AUTHORITY OF COMMISSIONER. — In any such case the Commissioner may, from his own knowledge and from such information as he can obtain through testimony or otherwise — (1) To MAKE RETURN. — Make a return, or (2) To AMEND COLLECTOR'S RETURN. — Amend any return... | |
 | Philippines - 1945 - 1064 էջ
...or otherwise, a false or fraudulent return, the Collector of Internal Revenue shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise. In any such case, the Collector of Internal Revenue may make a return or amend any return and any return... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 էջ
...otherwise, a false or fraudulent return * * *, the collector or deputy collector shall make the return * * * from his own knowledge and from such information as he can obtain through testimony or otherwise. (b) AUTHORITY OF COMMISSIONER. — In any such case the Commissioner may, from his own knowledge and... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 էջ
...or makes, willfully or otherwise, a false or fraudulent return, the Assessor shall make the return from his own knowledge and from such information as...obtain through testimony or otherwise. Any return so made and subscribed by the Assessor shall he priina facie good ami sufficient for all legal purposes.... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 էջ
...or makes, willfully or otherwise, a false or fraudulent return, the Assessor shall make the return from his own knowledge and from such information as...obtain through testimony or otherwise. Any return so made and subscribed by the Assessor shall he prima facie good and sufficient for all legal purposes.... | |
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