 | 1921 - 510 페이지
...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 페이지
...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 페이지
...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 페이지
...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 페이지
...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 페이지
...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 페이지
...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 페이지
...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 페이지
...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... 
