Court Procedure in Federal Tax Cases, Volumen1Prentice-Hall, Incorporated, 1929 - 440 páginas |
Dentro del libro
Resultados 1-3 de 94
Página 117
... statute , such as the necessity for appealing to the Commissioner , or , in some acts , the requirement that a claim for refund be filed . Conditions precedent prescribed by statute . - At the present time the conditions to be complied ...
... statute , such as the necessity for appealing to the Commissioner , or , in some acts , the requirement that a claim for refund be filed . Conditions precedent prescribed by statute . - At the present time the conditions to be complied ...
Página 123
... statute and the regulations , and the Court is of the opinion that they mark the conditions of the claimant's right . " 32 Claim for credit . In as much as section 3226 , quoted above , expressly refers to claims " for refund or credit ...
... statute and the regulations , and the Court is of the opinion that they mark the conditions of the claimant's right . " 32 Claim for credit . In as much as section 3226 , quoted above , expressly refers to claims " for refund or credit ...
Página 124
Hugh Craig Bickford. as prescribed by statute , that is , the claim when filed must not have been barred by the statute of limitations.35 If the claim was barred by the statute of limitations at the time it was filed the effect is the ...
Hugh Craig Bickford. as prescribed by statute , that is , the claim when filed must not have been barred by the statute of limitations.35 If the claim was barred by the statute of limitations at the time it was filed the effect is the ...
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