Supreme Court Reporter, Volum 51West Publishing Company, 1931 |
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Side 137
... 26 USCA § 1060 note ) . Revenue Act 1924 , § 278 ( c ) , 26 USCA § 1060 note , provides that when Commis- sioner and taxpayer have consented in writing to assessment of tax after time otherwise prescribed , tax may be assessed at any ...
... 26 USCA § 1060 note ) . Revenue Act 1924 , § 278 ( c ) , 26 USCA § 1060 note , provides that when Commis- sioner and taxpayer have consented in writing to assessment of tax after time otherwise prescribed , tax may be assessed at any ...
Side 186
... ( 26 USCA § 2607 ) , provides that tax , pen- alty , etc. , assessed or paid after expira- tion of period of limitation shall be con- sidered an overpayment and shall be cred- ited or refunded . Section 611 , 45 Stat . 875 ( 26 USCA ...
... ( 26 USCA § 2607 ) , provides that tax , pen- alty , etc. , assessed or paid after expira- tion of period of limitation shall be con- sidered an overpayment and shall be cred- ited or refunded . Section 611 , 45 Stat . 875 ( 26 USCA ...
Side 282
... 26 USCA § 245 ( 4 ) . 3 . Internal revenue 46 . In forfeiture proceeding , whether alcohol withdrawn by permittee was denatured to be " cleaned " and used for beverage purposes by buyers from permittee , as regards diversion to beverage ...
... 26 USCA § 245 ( 4 ) . 3 . Internal revenue 46 . In forfeiture proceeding , whether alcohol withdrawn by permittee was denatured to be " cleaned " and used for beverage purposes by buyers from permittee , as regards diversion to beverage ...
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26 USCA 43 Stat 49 USCA affirmed amended amount appellee application April 20 assessment Attorney Atty Bank bankruptcy Burnet carriers Chicago Circuit Court Circuit denied Collector Commissioner of Internal Company Constitution contract Corporation Court of Ap Court of Appeals Court of Claims David BURNET death decree defendant Digests and Indexes District Court ex rel fact federal filed granted held income Internal Revenue Interstate Commerce Interstate Commerce Act Interstate Commerce Commission intrastate judgment jurisdiction jury Justice Key-Numbered Digests Lumber March ment Messrs paid pany patent peals peti Petition for writ petitioner plaintiff question railroad Railway rari rates refund respondent Revenue Act 1918 river sion statute suit supra Supreme Court taxation taxpayer tion tioner topic and KEY-NUMBER transportation Trust United States Circuit United States Mem valid waiver Washington writ of certio writ of certiorari York City