112 SIXTY-NINTH oosonnss. sm. 1. os. 27. 1926. nxvmwn ic-: or xm. nnoonns, srarnunnrs, ann sraczar. mrrmms Records etc. . . . Tu wéw ¤¤ kwv Sno. 1102. a Eve rson liable to an tax 1m dab this Act, "'°““p§°° “°°‘”°"" °°° or for the colldctionriiligxieof, shall keep slich recoiid:,c regder under oath such statements, make such returns, and comply with such rules gud regulationafras the Commissioner, {Sth the approval of the ecreta , ma om time to time prescri . mqA,§*g“f°',j,°“m'§k°g' gf (b) Tlghenevyer in the judgment of the Commissioner necessary he ¤¤r¤¤,¤¢¤- may require any person, by notice served upon him, to ma e a return, render under oath such statements, or keep such records as the Comrplisggoner deems sullicient to show whether or not such erson is `a e to tax. · m§};*,§*gx¤gu§§§,%“° P (c) The Commissioner, with the approval of the Secretary, may A ` by regulation prescribe that any return required by any internal {evenue gw gaxoepthreturnsf rgquired undprhincome or eézttahte tax aws to uneroat ma i teamountc tetaxcovere erey is yndt in excesg if $10,ybe signed or acknowledged before two witnesses instea o under oath. Olmmk °““*°"”° °° (d) An oath or ailirmation uired b the rovisions of this Act mmm or regulagons made under authqority thzreof lfnay be administered by any oiiicer authorized to administer oaths for rlgeneral purposes by the, law of the United States or of any State, erritory, or pos- sessionof the United States, wherein such oath or affirmation is mmmy administered, or by any consular oilicer of the United States. mgzkggrgeg sms, p. Srxgeélélg. Se&:t1onf—%%76 of the Revised Statutes, as amended, is · W"' amen rea as o owsz, Qggfg *g’,°°;}§*;°g; " Sno. 3176. If any person, oo ration, company, or association itat by the niiipayer. fails to make and iile a return oiilliist at the time prescribed b law ,,dY°l"3‘”"3°’°m“°d` or by regulation made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowl- edge and from such information as he can obtain through testi- BY ‘J<>¤¤¤i*»*°*·"· mcny or otherwise. In any such case the Commissioner of Internal Revenue may, from his own knowledge andrfrom such information as he can obtain through testimon or otherwise, make a- return or L°¤**‘ °“°°*- amend any return made by a collector or deputy collector. Any return or list so made and subscribed by the Commissioner, or by a collector or deéputy collector and approved b the Commissioner, shall be prima acie good and suilicient for ally legal purposes. ,,,m§,,‘§{1§’,Y,‘§,°,,§,‘f " If the failure to le a return (other than a return under Title ¥°*¤*¤*¤¤°¤¤·°°°· II of the Revenue Act of 1924 or Title II of the Revenue Act of 1926) or a list is due to sickness or absence, the collector mag allow pgghmiplxglhpg- pigsie, ript decizceeding 30 days, for making an tiling 1 as e ms proper. a ,,;*§§“m§°,g‘§°¤§§_ ‘°‘ " The Commissioner of Internal Revenue shall determine and assess all taxes, other than stamp taxes, as to which returns or lists p;°‘§,‘f*"°°“ ‘**‘ im` are so made under the provisions ofpthis section. In case of any failure to make and file a return or list within the time prescribed by law, or prescribed by the Commissioner of Internal Revenue or ¤§§,°f,]%§§“ “ ‘““‘”'° the collector in pursuance of law, the Commissioner shall add to the tax 25‘per centum of its amount, except that when a return is filed after such time and it is shown that the failureetc file it was due to a reasonable cause and not to willful neglect, no such addi- ,,§§§{,‘}§f,°§,,§$f,§_ ‘°' tion shall be made to the tax. In case a false or fraudulent return e or list is willgully made, the Commissionereshall add to the tax 50 per centum 0 its amount. ·,d§§°,°;,“f’“· °°°·· °’, e" The amount so,added. to any taxeshall be collectedat the same A time and in the same ms.nne1='.and as a partof the tax unless the tax has been paid before the discovepy of the.·‘neg.lect,·falsity, or fraud, in which case the amount so ad ed shall be collected in the same manner as the tax." ‘
