 | United States - 1921 - 642 pages
...taxpayer shall be subjected to unnecessary examinations or investigations, and only one i us pec. t ion of a taxpayer's books of account shall be made for...year unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...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... | |
 | United States - 1922 - 756 pages
...§ 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... | |
 | United States - 1922 - 1028 pages
...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... | |
 | American Bar Association - 1923 - 1086 pages
...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... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...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... | |
 | United States - 1924 - 260 pages
...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... | |
 | Eric Louis Kohler - 1924 - 514 pages
...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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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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 unless the Secretary or his delegate, after... 
