Page:United States Statutes at Large Volume 49 Part 1.djvu/1716

 74'rii C ONGRESS. SESS. II. CH.690. JUN E 22, 1936 . 167 1 (b) To WHOM RETURN MADE .- (1) INDIVIDUALS .-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 in the United States, then to the collector at Baltimore, Maryland. (2) CORPORATIONS .-Returns of corporations shall be made to the collector of the district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in the United States, then to the collector at Baltimore, Maryland. SEC. 54. RECO RDS AND S PECI AL RETURNS. Records and special retu rns. (a) BY TAXPAYER.-Every person liable to any tax imposed by Required of taxpayer . this title or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. To D ETERM INE LIABILITY To TAx.-Whenever in the ud ment statement t0 deter- (b) ] g mine tax liability. of the Commissioner necessary he may require any person, by notice served upon him, to make a return, render under oath such state- ments, or keep such records, as the Commissioner deems sufficient to show whether or not such person is liable to, tax under this title. (c) INF ORMATION AT T HE SOURCE .-For requirement of statements Information at and returns by one person to assist in determining the tax liability 5OPo i, pp. 1704, 1705. of another person, see sections 147 to 150. (d) COPIES or REruKNs .-If any person, required by law or regu- Copses ofreturns. n s Tal,_ lations made pursuant to law to file a copy of any income return ure to file . for any taxable year, fails to file such copy at the time required, there shall be due and assessed against such person $5 in the case of an individual return or $10 in the case of a fiduciary, partnership, or corporation return, and the collector with whom the return is filed shall prepare such copy. Such amount shall be collected and paid, without interest, in the same manner as the amount of tax due in excess of that shown by the taxpayer upon a return in the case of a mathematical error appearing on the face of the return. Copies of returns filed or prepared pursuant to this subsection shall remain on file for a period of not less than two years from the date they are required to be filed, and may be destroyed at any time thereafter u nder the direction of the Co mmissione r. SEC. 55. PUBLICITY OF RETURNS. (a) Returns made under this title shall be open to inspection in the same man ner, to the same ext ent, and sub ject to the same pro - visions of law, including penalties, as returns made under Title II of the Revenue Act of 1926 ; and all returns made under this Act shall constitute public records and shall be open to public examina- tion and inspection to such extent as shall be authorized in rules and regulations promulgated by the President. (b) (1) All income returns filed under this title (or copies thereof, if so prescribed by regulations made under this subsection), shall be open to inspection by any official, body, or commission, law- fully charged with the administration of any State tax law, if the inspection is for the purpose of such administration or for the pur- pose of obtaining information to be furnished to local taxing author- i ties as prov ided in para grap h (2). The inspectio n shall b e per- mitted only upon written request of the governor of such State. designating the representative of such official, body, or commission To whom made. Individuals. Corporations. Co llecti on of. Publicity of returns. Pr ovisio ns gov ernin g. Vol.41,p.51. T o const itute public records. Inspection by officials, e tc ., in ad ministration of State laws. Request by Clover, n or.