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IV2724 December 1937 pp 2173-82IV2724 Dec 1937 p. 2173-82
RTF Name: L:\swans2\WorkDir\Income Tax Regulations - 31.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+-+31.pdf&A91978EA050C5E9F48256CFD00081074
27. When return deemed to be furnished
A return shall not be deemed to have been duly furnished to the Commissioner unless and until ¾
(a) the proper form signed as required by the Act and Regulations and containing a full, true and complete statement of all matters and things required to be stated therein by the Act and Regulations, the Commissioner, and the form itself; and
(b) all balance-sheets, profit and loss accounts, statements, notices, and other documents which, by the Act, the Regulations, or the Commissioner, are required to accompany the return
have been received by an officer authorised by the commissioner to receive returns.