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" Returns (other than corporation returns) shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business... "
The Code of Federal Regulations of the United States of America - Page 261
1972
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Cases Decided in the Court of Claims of the United States, Volume 102

United States. Court of Claims - 1945 - 952 pages
...prior acts) provided that, in case of individuals, "Returns shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 pages
...such extension shall be for more than six months. (b) Returns shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...chapters.27 Where Returns Are Filed. The law permits the filing of a return by an individual in the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 44 pages
...than 6 months except in cases of taxpayers who are abroad. (b) Make returns to the collector for the district in which is located the legal residence or principal place of business of the taxpayer, or, it he has neither in the US then to the collector at Baltimore, Md. • IF THE TAX IS...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...such extension shall be for more than six months, (b) Returns shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...collector for district or at Baltimore, Md. 122. (b) Returns shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 346 pages
...such extension shall be for more than six months, (b) Returns shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...such extension shall be for more than six months. (b) Returns shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 pages
...returns. K.xternion o ( Pla<-c for irtiirus. filing (b) Returns shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or. if he has no legal residence or principal place of business in the United...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 pages
...such extension shall be for more than six months. (b) Returns shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United...
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