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" Secretary, shall prescribe; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for all legal penalties and additions to the same extent... "
A Treatise on the Law of Banks and Banking - Seite 921
von John Torrey Morse (Jr.) - 1888
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Cases Decided in the Court of Claims of the United States, Band 69

United States. Court of Claims - 1930 - 854 Seiten
...the commissioner, with the approval of the Secretary, shall prescribe ; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - 1917 - 140 Seiten
...Revenue, with the approval of the Secretary of the Treasury, shall prescribe; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 Seiten
...Revenue, with the approval of the Secretary of the Treasury, shall prescribe ; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 Seiten
...Revenue, with the approval of the Secretary of the Treasury j shall prescribe; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 Seiten
...Revenue, with the approval of the Secretary of the Treasury, shall prescribe: but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 Seiten
...Revenue, with the approval of the Secretary of the Treasury, shall prescribe ; but if a check so received is not paid by the. bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 Seiten
...Revenue, with the approval of the Secretary of the Treasury, shall prescribe; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for...
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Income Tax Law, Analysis and Comment

Harris, Forbes & Co., New York - 1917 - 170 Seiten
...Revenue, with the approval of the Secretary of the Treasury, shall prescribe; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for...
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United States Congressional Serial Set, Ausgabe 7265

1917 - 712 Seiten
...Revenue, with the approval of the Secretary of the Treasury, shall prescribe: but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for...
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Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ...

United States. Internal Revenue Service - 1916 - 200 Seiten
...Revenue, with the approval of the Secretary of the Treasury, shall prescribe ; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for...
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