Section 22
SEC. 22. Every person, corporation, partnership, joint-account (cuenta en participacion), general co-partnership (compañia colectiva), or association, doing business as a broker in any exchange or board of trade or other similar place of business shall, when required by the Collector of Internal Revenue, render a correct return duly verified under oath, under such regulations as the Collector of Internal Revenue, with the approval of the Secretary of Finance, may prescribe, showing the names of customers for whom such person, corporation, partnership, joint-account (cuenta en participacion), general co-partnership (compañia colectiva), or association has transacted any business, with such details as to the profits, losses, or other information which the Collector may require, as to each of such customers, as will enable the Collector of Internal Revenue to determine whether all income tax due on profits or gains of such customers has been paid.