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Show NEW RULES FOR TAX INSPECTION Income Returns May Be Seen By Public Only By Permission WASHINGTON. Jan. 2',. The new treasury regulations approved by President Harding and covering the Inspection of lnromo tax returns. were promulgated Thursday br Secretary Mellon. The regulations relate to re turns of Individuals, partnerships, estates, es-tates, trusts, corporations, associations. Joint stork companies, and insurance corn pun It-" The new regulation supersede rule promulgated January 7. 191'0. by former for-mer Secretary Glass. I'nder the law all xuch Income tax returns are open to Inspection only on order of the president under regulations regu-lations prescribed by the .secretary of the treasury. Th'- rules set forth such persons as may be permitted to Inspect Income tax returns, in general requiring thorn to be of some formal connection with the matter as In the case of the Income In-come tax returns of a corporation which may be Inspected by a stockholder stock-holder of record ownlnjc one per cent or more of the shares of t lie outstanding outstand-ing stock of the corporation. Permission to inspect returns must he obtained from the internal revenue commissioner, except in the case of treasury department officials, whose duties require the inspection of returns |