A Treatise On the Federal Corporation Tax Law Including Therein a Commentary On
A Treatise On the Federal Corporation Tax Law Including Therein a Commentary On
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To quickly assess the difficulty of the text, read a short excerpt:
Examination of Company's Books — How Secured.
— The books of any company, subject to the operation of the Federal Corporation Tax Act, containing entries bearing upon the matters required to be included in the return may be required to be brought before the special commissioner appointed by the com- missioner of internal revenue. (Act, section 4, lines 13-29. ) Such commissioner, provided he is a regularly appointed revenue agent, and is especially designated by the commissioner of internal rev...enue for that purpose, has authority to examine any books and papers therein upon the matters required to be included in any return. (Act, section 4, lines 13-25. ) Such commissioner would undoubtedly make an order requiring the company in whose behalf the return was to be made to produce before him such books and papers as the commissioner might designate in the order. In case these books were not produced, an application could be made by the special commission to the proper Circuit or Dis- trict Court of the United States (Act, section 8, lines 19-24) asking for an order requiring the production of the ]>n"lcs wnutod.
What to read after A Treatise On the Federal Corporation Tax Law Including Therein a Commentary On?
You can find similar books in the "Read Also" column, or choose other free books by Thomas Gold Frost to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Examination of Company's Books — How Secured.
— The books of any company, subject to the operation of the Federal Corporation Tax Act, containing entries bearing upon the matters required to be included in the return may be required to be brought before the special commissioner appointed by the com- missioner of internal revenue. (Act, section 4, lines 13-29. ) Such commissioner, provided he is a regularly appointed revenue agent, and is especially designated by the commissioner of internal rev...enue for that purpose, has authority to examine any books and papers therein upon the matters required to be included in any return. (Act, section 4, lines 13-25. ) Such commissioner would undoubtedly make an order requiring the company in whose behalf the return was to be made to produce before him such books and papers as the commissioner might designate in the order. In case these books were not produced, an application could be made by the special commission to the proper Circuit or Dis- trict Court of the United States (Act, section 8, lines 19-24) asking for an order requiring the production of the ]>n"lcs wnutod.
What to read after A Treatise On the Federal Corporation Tax Law Including Therein a Commentary On?
You can find similar books in the "Read Also" column, or choose other free books by Thomas Gold Frost to read onlineMoreLess
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