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IV3124 December 1937 pp 2173-82IV3124 Dec 1937 p. 2173-82
RTF Name: L:\swans2\WorkDir\Income Tax Regulations - 35.rtf Place holder for Tables (if any):
Start Date: 11/11/1998 End Date: 01/01/2999
1998111129990101
Document Type : SEC
Search Start Date: 36110
Index Entry : Income Tax Regulations\Part IV - Returns and assessments
Search End Date: 401404
temp:Income+Tax+Regulations+-+35.pdf&80489E9EA36A5E1248256CFD00081087
31. Address for service
The address for service last given to the Commissioner by any person shall, for all purposes under the Act and Regulations, be his address for service, but where no address for service has been given to the Commissioner, or where the departmental records disclose that such person has subsequently changed his address and he has not notified the Commissioner, either in the return or by separate written advice, of such change, then the address of the person, as described in any record in the custody of the Commissioner, shall be his address for service.