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United States: Internal Revenue Service Questions to Corporations on use of Corporate Funds for Illegal Purposes*

Published online by Cambridge University Press:  04 April 2017

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Type
Other Documents
Information
International Legal Materials , Volume 15 , Issue 3 , May 1976 , pp. 722 - 725
Copyright
Copyright © American Society of International Law 1976

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Footnotes

*

[Reproduced from the text provided to International Legal Materials by the U.S. Internal Revenue Service.

[The questionnaire has been used primarily during the course of audits carried out bythe Internal Revenue Service. Depending on the circumstances, the answers may be requestedof any number of officers of a corporation if they have access to the necessary information.

[Excerpts from the Report of the U.S. Securities and Exchange Commission on Questionable and Illegal Corporate Payments and Practices appear at I.L.M. page 618.]

References

* [Reproduced from the text provided to International Legal Materials by the U.S. Internal Revenue Service.

[The questionnaire has been used primarily during the course of audits carried out bythe Internal Revenue Service. Depending on the circumstances, the answers may be requestedof any number of officers of a corporation if they have access to the necessary information.

[Excerpts from the Report of the U.S. Securities and Exchange Commission on Questionable and Illegal Corporate Payments and Practices appear at I.L.M. page 618.]