Regulations 96 Relating to Claims for Refund: Under Title VII of the Revenue Act of 1936 of Taxes Paid Under the Agricultural Adjustment Act, as AmendedU.S. Government Printing Office, 1936 - 27 sider |
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Side 1
... unless otherwise indicated , means Title VII of the Revenue Act of 1936 , approved June 22 , 1936 ( 49 Stat . , 1648 ) . ( c ) Commissioner . - The term " Commissioner " means the Commis- sioner of Internal Revenue . ( d ) Collector ...
... unless otherwise indicated , means Title VII of the Revenue Act of 1936 , approved June 22 , 1936 ( 49 Stat . , 1648 ) . ( c ) Commissioner . - The term " Commissioner " means the Commis- sioner of Internal Revenue . ( d ) Collector ...
Side 3
... unless , after the enactment of this Act , and prior to July 1 , 1937 , a claim for refund has been filed by such person in accordance with regu- lations prescribed by the Commissioner with the approval of the Secre- tary . All evidence ...
... unless , after the enactment of this Act , and prior to July 1 , 1937 , a claim for refund has been filed by such person in accordance with regu- lations prescribed by the Commissioner with the approval of the Secre- tary . All evidence ...
Side 4
... unless a claim for such refund is filed by the person entitled thereto , or his duly authorized agent or representative , subsequent to June 22 , 1936 , and prior to July 1 , 1937 . SECTION 902 OF THE ACT SEC . 902. CONDITIONS ON ...
... unless a claim for such refund is filed by the person entitled thereto , or his duly authorized agent or representative , subsequent to June 22 , 1936 , and prior to July 1 , 1937 . SECTION 902 OF THE ACT SEC . 902. CONDITIONS ON ...
Side 19
... unless the claimant establishes to the satisfaction of the Commissioner in accordance with regulations prescribed by him , with the approval of the Secretary , or to the satisfaction of the trial court , or the Board of Review in cases ...
... unless the claimant establishes to the satisfaction of the Commissioner in accordance with regulations prescribed by him , with the approval of the Secretary , or to the satisfaction of the trial court , or the Board of Review in cases ...
Side 20
... unless the Commissioner renders a decision thereon within that time , or ( b ) after the expiration of two years from the date of mailing by registered mail by the Commissioner to the claimant a notice of disallowance of that part of ...
... unless the Commissioner renders a decision thereon within that time , or ( b ) after the expiration of two years from the date of mailing by registered mail by the Commissioner to the claimant a notice of disallowance of that part of ...
Vanlige uttrykk og setninger
ACT SEC Agricultural Adjustment Act amended amount of refund amount was borne approval average margin Board bore the burden cents 50 cents charge or fee claim for refund claimant actually paid collected as tax collector of internal commodity processed commodity with respect compensating tax paid court Cumulative Bulletin custom processing tax customs port division evidence respecting tax facts and evidence floor stocks tax gross sales value internal revenue Internal Revenue Bulletin January-June July-December June 22 letters testamentary number of units officer or employee paid as tax paid or collected paid the processing paid with respect payment prescribed prima-facie evidence processing tax paid provisions records refund of amounts refund or credit reimbursed therefor relating Revenue Act sale price Secretary section 902 shifted such burden stocks taxes paid subsection tax period tax was paid tax with respect tax.-The term thereof nor reimbursed Title VII tobacco total amount paid Treasury Department
Populære avsnitt
Side 22 - If either party shall apply to the court for leave to adduce additional evidence, and shall show to the satisfaction of the court that such additional evidence is material and that there were reasonable grounds for failure to adduce such evidence in the...
Side 26 - Secretary or his delegate at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry...
Side 26 - Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person having knowledge in the...
Side 25 - When a recovery is had in any suit or proceeding against a collector or other officer of the revenue for any act done by him. or for the recovery of any money exacted by or paid to him and by him paid into the Treasury...
Side 22 - The judgment and decree of the court affirming, modifying, or setting aside, in whole or in part, any such order of the Commission shall be final, subject to review by the Supreme Court of the United States upon certiorari or certification as provided in sections 239 and 240 of the Judicial Code, as amended (USC, title 28, sees. 346 and 347).
Side 17 - ... or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the...
Side 22 - No objection to the order of the Commission shall be considered by the court unless such objection shall have been urged before the Commission or unless; there were reasonable grounds for failure so to do.
Side 26 - Agriculture and only such information so furnished or acquired as the Secretary deems relevant shall be disclosed by them, and then only in a suit or administrative hearing brought at the direction, or upon the request, of the Secretary of Agriculture...
Side 27 - Make expenditures for personal services and rent in the District of Columbia and elsewhere, for the purchase of law books and books of reference, for printing and binding, for the purchase...
Side 21 - The proceedings of the Board and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Board may prescribe and in accordance with the rules of evidence applicable in courts of equity of the District of Columbia.