Page:United States Statutes at Large Volume 43 Part 1.djvu/370

 SIXTY-EIGHTI-I CONGRESS. Sess. I. Ch. 234. 1924. 339 TITLE X.-GENERAL ADMINISTRATIVE PROVISIONS. ¤¤v¤¤¤= M ¤¤¤924· _Administxative pro- LAWS NADE APPLICABLE- vgiggrés made applic- B B. _ Sec. 1000. All administrative, special, or stamp provisions of law, ¤,g‘§E§$§§}i“t°m°l'°v°' including the law relating to the assessment of taxes, so far as V°1-“·P-3***- applicable, are hereby extended to and made a part of this Act. nmins AND REGULATIONS. ugsuiw ud r°g°1°` Sec. 1001. The Commissioner, with the approval of the Secretary, ;0$liiiZ°iii?°d mr °°` is authorized to prescribe all needful rules and regulations for the enforcement of this Act. nnoonns, s·rA·mMnN·rs, AND SPECIAL RETURNS. R°°°“”·°°°· Sec. 1002. (a) Eve person liable to any tax imposed by this "`“P“’°” ‘° f°°*f Acg, or far the collecltiron theiiieof, slhall keep suézh recqrds, illender pmmbed mms m un er oat suc statements ma esuc returns, an comp y wit such rules and regulations, as tlie Commissiongg, with the approval of the Secreta may from time to time prescri . (b) Vlllienever in the judgment of the Commissioner necessary he ¤»qA$¥m°°i°§°°m1:`:°il ii-° may require any person, by notice served upon him, to make a re- ‘“"”·°’°· turn, render under oath such statements, or keep such records as the Commissioner deems sufficient to show whether or not such person A is liable to tax. I I (c) The Commissioner, with the approval of the Secretary, may by ift1:.xunder;ll}‘lut°°th regulation prescribe that any return required by Titles IV V VI or VII to be under oath mai, if the amount of the tax ,cow;ered thereby is not in excess of $10,11 e signed or acknowledged before two witnesses instead of under oat. mi, (d) Any oath or ailirmation required by the provisions of this Act ¤dg¤i£¤°igr¤::%;l¤· Sligo or regulations made under authority thereof, may be administered by any officer authorized to administer oaths for general purposes by the law of the United States or of any State, Territory, or possession of nigga Uréited States, wheiknin sui: hoaéh ordaélirmation is administe or y any consular officer o the United States. _ SE(i  Segtionf 2%% of the Revised Statutes, as amended, is m1€;i:;‘ré¤.¤11av.c¤m amen e to rea as o ows: B I III,,ImI, aii?¥°‘£1Z6‘..}§i ‘}§" P°“2°“’ °°'l"Si“§i°?i..°€i'T;E“§@§s;"3°§i“ii1’£  o a e e a re urn or 1 ‘ or by regulation made under authority of law, or makes, willfully or otgerwisegl? flalse or tfflaudulent mtg golistilthe colleézutor i>°1;ldeput§ co ector a make e return or m IS own ow ge an from such information as he can obtain through testimony or other- By cammasmw. wise. In any such case the Commissioner of nternal Revenue may, from his own knowledge and from such information as he can obtam through testimony or otherwise, make a return or amend any return L,¤,,,,,,,,_ made by a collector or deputy collector. Any return or list so made and subscribed by the Commissioner, or by a collector or deputy ctgggctori zxlgi approved by thq Commissioner, shall be prima acie g an cient for all lega pu I.. " If the failure to file a return lother than a return under Title i:?°i¤?•ii¤:l. II of the Revenue Act of 1924) or a list is due to sickness or absence, ‘°' ’i°°“‘°“'° °' the collector may allow such further time, not exceeding thirty days, for making andjiling the retmn or list as he deems proper. _ A,,,,,,,,,,,e Orme, ‘ The Commissioner of Internal Revenue shall determuge and C¤¤¤¤¤¤*¤¤°‘· assess all taxes, other than stamp taxes, as to which returns or hsts are Awww, gx mk so made rmder the provisions of this section. _ In case of any failure mae. to make and file a return or list within the time prescribe by law,