The Federal ReporterWest Publishing Company, 1932 |
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Seite 273
... allowed overassessment , " for the period January 1 to June 30 , 1917 , plain- tiff requested the Commissioner to reopen the claim for refund filed March 2 , 1923 , and cor- rect the overassessment theretofore allowed in the amount of ...
... allowed overassessment , " for the period January 1 to June 30 , 1917 , plain- tiff requested the Commissioner to reopen the claim for refund filed March 2 , 1923 , and cor- rect the overassessment theretofore allowed in the amount of ...
Seite 289
... allowed ' to the date of the allowance of the refund . ' In practice , the commissioner first signs a schedule of overassessments , which is sent to the collector in order to determine whether the overpayment should be credited or ...
... allowed ' to the date of the allowance of the refund . ' In practice , the commissioner first signs a schedule of overassessments , which is sent to the collector in order to determine whether the overpayment should be credited or ...
Seite 851
... allowed the claim and held that Kaufman was entitled to a refund of $ 17.50 , and advised the taxpayer of the allowance made . Subsequently payment of the amount allowed was refused on the ground that the claim for refund had not been ...
... allowed the claim and held that Kaufman was entitled to a refund of $ 17.50 , and advised the taxpayer of the allowance made . Subsequently payment of the amount allowed was refused on the ground that the claim for refund had not been ...
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26 USCA action affirmed alleged alternating current amended amount appellant's appellee application assessment assets bankrupt bankruptcy bill Board of Tax castile soap cent charge Circuit Court Circuit Judge claim for refund Commissioner of Internal Company contract corporation counsel Court of Appeals creditors decision decree deduction defendant defendant's direct current District Court District Judge Eskimo Pie evidence excess profits tax fact February 25 filed held income infringement Internal Revenue invention issue judgment June jurisdiction libelant loan Lumber Malted Milk maritime lien ment mortgage National Bank Norne olive oil overassessment overpayment paid parties partnership patent payment petition petitioner plaintiff Pokorny prior prior art profits tax question received record referred Revenue Act soap Stat statute supra Tax Appeals taxable taxpayer testimony thereof tion trial Trust United Vapex Vapure York York City