Supreme Court Reporter, Volum 51West Publishing Company, 1931 |
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Side 186
... paid after running of limitations held ap- plicable to claim for refund theretofore filed ( Revenue Act 1928 , §§ 607 , 611 [ 26 USCA §§ 2607 , 2611 ] ) . Revenue Act 1928 , § 607 , 45. Stat . 874 ( 26 USCA § 2607 ) , provides that tax ...
... paid after running of limitations held ap- plicable to claim for refund theretofore filed ( Revenue Act 1928 , §§ 607 , 611 [ 26 USCA §§ 2607 , 2611 ] ) . Revenue Act 1928 , § 607 , 45. Stat . 874 ( 26 USCA § 2607 ) , provides that tax ...
Side 190
... paid , are be- ing paid , by the taxpayer even though the statute of limitations may have run . Exceptionally large amounts are involved . Accordingly , it is of utmost importance to provide that the payments already made should not be ...
... paid , are be- ing paid , by the taxpayer even though the statute of limitations may have run . Exceptionally large amounts are involved . Accordingly , it is of utmost importance to provide that the payments already made should not be ...
Side 376
... paid out of income from a definite fund . If that yielded nothing , he got nothing . This court concluded that the gift was of money to be derived from income and to be paid and received as income by the donee . Here the gift did not ...
... paid out of income from a definite fund . If that yielded nothing , he got nothing . This court concluded that the gift was of money to be derived from income and to be paid and received as income by the donee . Here the gift did not ...
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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