Income Tax Regulations - 47 Certificate as to failure to furnish a return

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VII4724 December 1937 pp 2173-82VII4724 Dec 1937 p. 2173-82
RTF Name: L:\swans2\WorkDir\Income Tax Regulations - 54.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 VII - Penal provisions and prosecutions Search End Date: 401404
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Income Tax Regulations	11 November 1998 TO Current Word Version PDF Version

Part VII - Penal provisions and prosecutions


47 Certificate as to failure to furnish a return

47. Certificate as to failure to furnish a return

In any proceedings against a person for failing or neglecting to duly furnish a return, a certificate in writing signed by the Commissioner, or a prescribed delegate of the Commissioner, certifying that no return has been received from that person by any officer authorized by the Commissioner to receive returns, shall be prima facie evidence that the defendant has failed or neglected to duly furnish a return.

- Income Tax Regulations - 54.pdf