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" ... shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and- to make an assessment... "
Bulletin of the International Labour Office - 147. lappuse
autors: International Labour Office - 1913
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Cases Argued and Adjudged in the Supreme Court of the United States, 18. sējums

United States. Supreme Court - 1874 - 726 lapas
...the duty of the assessor, . . . upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make...assessment therefor, and certify the same to the collector; and the subsequent proceedings for collection shall be in all respects like those for the collection...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 lapas
...years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make...assessment therefor, and certify the same to the collector ; and the subsequent proceedings for collection shall be in all respects like those for the collection...
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The Statutes at Large, Treaties, and Proclamations of the United ..., 14. sējums

United States - 1868 - 1026 lapas
...years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make an assessment Proceedings therefor, and certify the same to the collector ; and the subsequent proin such cases,...
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An Analytical Digest of the Laws of the United States, 2. sējums

Frederick Charles Brightly - 1869 - 680 lapas
...removal or sale, upon such information ^"fi"i"^taml";<1 as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make...assessment therefor, and certify the same to the collector -. and the subsequent proceedings for collection shall be in all respects like those for the collection...
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Compilation of the Internal Revenue Laws of the United States in Force After ...

United States - 1873 - 228 lapas
...years> not more than two years after sucli sale or removal, upon sucli information as lie can obtain, to estimate the amount of tax which has been omitted...assessment therefor, and certify the same to the collector. And the subsequent proceedings for collection shall be in all respects like those for the collection...
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The Statutes at Large and Proclamations of the United States of ..., 17. sējums

United States - 1873 - 1188 lapas
...omitted to be years after such sale or removal, upon such information as he can obtain, paid, and assess to estimate the amount of tax which has been omitted...paid, and to make an assessment therefor, and certify tlie same to the collector. And the subsequent proceedings for collection shall be in all respects...
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The Statutes at Large and Proclamations of the United States of ..., 17. sējums

United States - 1873 - 1192 lapas
...or any internal-revenue officer detailed by the commissioner of internal revenue for that purpose, within a period of not more than two years after such sale or removal, upon such information as he can obtain, to estimate the amount of tax which has been omitted to be paid,...
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United States Duties on Imports: 1879

Lewis Heyl - 1879 - 494 lapas
...a tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duly of the Commissioner of Internal Revenue, within a...more than two years after such sale or removal, upon such information as he can obtain, to estimate the amount of tax which has been, omitted to be paid,...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 248 lapas
...stamp, in addition to the penalties imposed by law be™s etnmi'ed. for such sale or removal, it shall be the duty of the "Commissioner of Internal Revenue,...within a period of not more than two years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has...
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The Public Statutes at Large of the United States of America, 1. sējums

United States - 1881 - 746 lapas
...•' *, 337¿'~ the proper stamps, it shall be the duty of the Commissioner of Internal Hughes, tea. Revenue, within a period of not more than two years...assessment therefor, and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal:...
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