...had long required the collector or deputy collector, in respect of any delinquent taxpayer, to make a return or list from his own knowledge and from such...information as he can obtain through testimony or otherwise. The 1918 Act added a new sentence and amended an old one, as quoted below : In any suclucase the Commissioner...

...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...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...

...the district director or other authorized internal revenue officer or employee shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise. (2) Status of returns. Any return made in accordance with subparagraph (1) of this paragraph and subscribed...

...the district director or other authorized internal revenue officer or employee shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise. (2) Status of returns. Any return made in accordance with subparagraph (1) of this paragraph and subscribed...

...such depositaries and financial agents is to be treated as payment of such taxes to the collectors. a false or fraudulent return or list, the collector...information as he can obtain through testimony or otherwise. Sec. 3612. (b) Authority of Commissioner.—In any such case the Commissioner may, from his own knowledge...

...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...information as he can obtain through testimony or otherwise. Sec. 3612. (b) Authority of Commissioner.— In any such case the Commissioner may, from his own knowledge...

...willfully or otherwise, a false or fraudulent return, the Secretary or his delegate shall make such return alized therefrom over the adjusted basis provided in section 1011 for determining gain, and the l (2) STATUS OF RETURNS. — Any return so made and subscribed by the Secretary or his delegate shall...

...willfully or otherwise, a false or raudulent return, the Secretary or his delegate shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise. (2) Status of returns. — Any return so made and subscribed by the Secretary or his delegate shall...

...corporation, company, or association fails to make and file a return or list at the time prescribed by law, or makes, willfully or otherwise, a false or fraudulent return or list, (he collector or deputy collector shall make the return or list from his own knowledge and from such...

...makes, willfully or otherwise, a false or fradulent return, the Commissioner 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 Commissioner shall be prima face good and sufficient for all legal purposes....