The Work and Jurisdiction of the Bureau of Internal Revenue. 1948U.S. Government Printing Office, 1948 - 107 pages |
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Common terms and phrases
12 Stat Act of August Act of January Act of July Act of March administrative amended amount annual report appeal appointed assistant assessors audit jurisdiction Auditor authority Bureau of Internal charge clerks collection districts collectors of internal commenced Commis Commissioner of Internal Commissioner's compromise Comptroller corporations court customs December 24 Department of Justice deputy collector direct tax distilled distraint district attorneys Division examination Excess profits excess profits tax fiscal forfeitures frauds gift tax Government imposed Income Tax Unit inspectors internal duties internal revenue agents Internal Revenue Code internal revenue laws Italics for emphasis January 18 July 13 July 22 June 30 lists ment Miscellaneous Tax office of Commissioner Office of Internal penalties persons prescribed principal assessor proceedings prosecution regulations respect reve Revenue Act Revised Statutes Secretary sioner Solicitor stamp duties statutory suit superintendence supervision supervisors tax liability taxpayer thereof tion Treasury Department United States attorneys valuation
Popular passages
Page 74 - That there might be no misunderstanding of the universality of this principle, it was expressly enacted, in 1867, that ' no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.
Page 93 - ... only upon order of the President and under rules and regulations prescribed by the Secretary or his delegate and approved by the President.
Page 80 - ... for the recovery of any Internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim. for refund or credit has been duly filed with the commissioner of internal revenue, according to the provisions of law in that regard, and the regulations of the secretary of the treasury established in pursuance thereof;...
Page 43 - DISPOSITION OF JUDGMENTS AND MONEYS RECOVERED. All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties, shall be paid to collectors as internal revenue taxes are required to be paid.
Page 71 - ... for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law.
Page 82 - Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internalrevenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects.
Page 82 - ... from his own knowledge and from such information as he can obtain through testimony or otherwise.
Page 55 - ... in the name of the United States, in any proper form of action...
Page 93 - Act shall constitute public records and shall be open to public examination and inspection to such extent as shall be authorized in rules and regulations promulgated by the President.
Page 88 - ... making the return to show cause why the amount of the return should not be increased, and upon proof of the amount understated may increase the same accordingly.