Income Tax Procedure ...Ronald Press, 1927 Editions for 1922-25 include federal capital stock tax, federal estate tax, and supplement to Excess profits tax procedure, 1921. |
From inside the book
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Page 7
... party promulgating the rule contained in that Treasury decision is the real party defendant in this action , and , of course , courts cannot permit a party to a lawsuit to say what rule of law for the decision shall be . ( Grand ...
... party promulgating the rule contained in that Treasury decision is the real party defendant in this action , and , of course , courts cannot permit a party to a lawsuit to say what rule of law for the decision shall be . ( Grand ...
Page 34
... party ] in any manner before any court of the United States or any officer thereof " ; but that statute , ( Section 860 R. S. ) was repealed in 1910 . The Supreme Court of the United States and the Court of Appeals of this state have ...
... party ] in any manner before any court of the United States or any officer thereof " ; but that statute , ( Section 860 R. S. ) was repealed in 1910 . The Supreme Court of the United States and the Court of Appeals of this state have ...
Page 45
... party defrauded ; or for want of jurisdiction ; or for a mistake apparent upon the certificate of allowance ; or generally for such other irregularities in the proceedings as would avoid an award made by arbitrators so far as the ...
... party defrauded ; or for want of jurisdiction ; or for a mistake apparent upon the certificate of allowance ; or generally for such other irregularities in the proceedings as would avoid an award made by arbitrators so far as the ...
Page 46
... party thereto , has had a hearing or has been afforded by written notice an opportunity to present oral or written arguments or statements of fact in support of his con- tentions , the case will not be reopened except ( 1 ) where a ...
... party thereto , has had a hearing or has been afforded by written notice an opportunity to present oral or written arguments or statements of fact in support of his con- tentions , the case will not be reopened except ( 1 ) where a ...
Page 59
... party to a reorgani- zation as defined in section 203 , and all other classes of distributees . .. ( Art . 1291. ) TRANSFEREE REGARDED AS FIDUCIARY.- LAW . Section 281. ( a ) Upon notice to the Commissioner that any person is acting in ...
... party to a reorgani- zation as defined in section 203 , and all other classes of distributees . .. ( Art . 1291. ) TRANSFEREE REGARDED AS FIDUCIARY.- LAW . Section 281. ( a ) Upon notice to the Commissioner that any person is acting in ...
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Common terms and phrases
additional tax allowed amended amount applicable attorney authority Board of Tax bond calendar centum certiorari Circuit Court claim for refund Co.'s Appeal collector Commissioner of Internal computed corporation counsel Court of Appeals Court of Claims credit or refund decision deduction deposition distraint District Court District of Columbia division enactment evidence excess excess-profits tax expiration February 26 fiduciary fraud Government gross income hearing held interest issue jeopardy assessment June 15 jurisdiction liability lien mailed ment motion net income notice and demand offer in compromise paid paragraph party payment person petitioner power of attorney prescribed prior procedure proceeding in court provided in section provided in subdivision regulations res adjudicata respect Revenue Act Revised Statutes rules section 274 statement statute of limitations statutory period suit Tax Appeals tax imposed taxable taxpayer testimony thereof tion Treasury waiver war-profits witness
Popular passages
Page 373 - ... the practice, pleadings, and forms and modes of proceeding existing at the time in like causes in the courts of record of the state within which such circuit or district courts are held, any rule of court to the contrary notwithstanding,
Page 456 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
Page 440 - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or more per77 L.
Page 361 - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Page 454 - United allowed as a credit against the tax under section 131; and (3) taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Page 441 - ... other property or money does not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed.
Page 175 - The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected...
Page 119 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Page 485 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes," approved August 5, 19o9, the Act entitled "An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes...
Page 456 - ... (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the threeyear period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States...