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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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 472
1990
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Statutes of the United States of America

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...
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Congressional Serial Set, Issue 7921

1921 - 888 pages
...taxpayer shall be subjected to unnecessary examinations or investigations, and only one inspection of the taxpayer's books of account shall be made for each...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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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

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...
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Federal Income Tax Problems --1922

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...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

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...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

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...
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Annual Report of the American Bar Association: Including ..., Volume 48

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...
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Comparison of the Revenue Acts of 1918 and 1921

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...
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Accounting Principles Underlying Federal Income Taxes: 1924

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...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 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 Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection...
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