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" Restrictions on examination of taxpayer. No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or... "
Code of Federal Regulations: 1949-1984 - 106. lappuse
1979
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 lapas
...§ 5633mm. Unnecessary examinations. — No taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...year unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxoayer in writing that an additional inspection...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 4. sējums

United States - 1922 - 1028 lapas
...SEC. 1309. Unnecessary examinations. That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...year unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 lapas
...with power to administer oaths to such person or persons. UNNECESSARY EXAMINATIONS sary examinations or investigations, and only one inspection of a taxpayer's...year unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...UNNECESSARY EXAMINATIONS SEC. 1309. That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...year unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection...
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Annual Report of the American Bar Association: Including ..., 48. sējums

American Bar Association - 1923 - 1086 lapas
...Revenue Act of 1921 reads as follows: That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...year unless the taxpayer requests otherwise or unless the commissioner, after investigation, notifies the taxpayer in writing that an additional inspection...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 lapas
...UNNECESSARY EXAMINATIONS Sec. 1309. That no taxpaper shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...year unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 lapas
...UNNECESSARY EXAMINATIONS. Sec. 1309. That no taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...year unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 lapas
...persons. Unnecessary Examinations. Sec. 1005. No taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...year unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...1918. UNNECESSARY EXAMINATIONS. SEC. 1005. No taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection, of a taxpayer's...year unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...persons. UNNECESSARY EXAMINATIONS SEC. 1005. No taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of a taxpayer's...year unless the taxpayer requests otherwise or unless the Cornmissioner, after investigation, notifies the taxpayer in writing that an additional 'hspection...
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