Court Procedure in Federal Tax Cases, Volumen1Prentice-Hall, Incorporated, 1929 - 440 páginas |
Dentro del libro
Resultados 1-3 de 87
Página 115
... recovery of income taxes erroneously paid.12 Summary . Summarizing , it will be seen that where the conditions precedent to the filing of a suit for the recovery of taxes , as prescribed by the statute , have been fulfilled , such suits ...
... recovery of income taxes erroneously paid.12 Summary . Summarizing , it will be seen that where the conditions precedent to the filing of a suit for the recovery of taxes , as prescribed by the statute , have been fulfilled , such suits ...
Página 120
... recovery upon an entirely distinct ground from that presented to the Commissioner in the claim for refund.28 Thus , it has been determined that a recovery cannot be had based on a con- 20 ... Section 283 ( j ) of the Revenue Act of 1926 ...
... recovery upon an entirely distinct ground from that presented to the Commissioner in the claim for refund.28 Thus , it has been determined that a recovery cannot be had based on a con- 20 ... Section 283 ( j ) of the Revenue Act of 1926 ...
Página 126
... recovery . However , this section establishes a number of exceptions to its prohibition of suits for recovery of taxes approved by the Board . Thus , it allows suits for the recovery of deficiencies in all cases where the petition was ...
... recovery . However , this section establishes a number of exceptions to its prohibition of suits for recovery of taxes approved by the Board . Thus , it allows suits for the recovery of deficiencies in all cases where the petition was ...
Contenido
CHAPTER | 3 |
Petition for Review of Decision on the Merits | 6 |
Praecipe for the Record | 12 |
Derechos de autor | |
Otras 62 secciones no mostradas
Términos y frases comunes
36 Stat affirmed allowed amended amount appellate court appellee assessment assignment of errors attorney bill of exceptions Board of Tax bond brief cause certified Circuit Court citation claim for refund clerk collection collector Commissioner of Internal Company copies costs counsel Court of Appeals Court of Claims decision defendant deficiency deposition District Court District of Columbia docket enactment Equity Rules February 26 Federal courts findings of fact hearing held Internal Revenue issue January 31 judge judgment or decree Judicial Code jurisdiction justice lower court matters ment notice objection paid petition for review petitioner plaintiff plaintiff in error pleadings printed proceeding proper question record redetermination rendered Revenue Act subdivision suit Supreme Court Tax Appeals taxpayer thereof tion Title 28 transcript trial court Tucker Act Uniform Rules United States Board United States Code unless witnesses writ of certiorari writ of error