The Federal ReporterWest Publishing Company, 1934 |
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Seite 217
... filed a claim therefor . Nothing in those provisions indicates that , as to the time of its exercise , the power of the Com- missioner of Internal Revenue in reference to crediting or refunding overpaid taxes is de- pendent upon ...
... filed a claim therefor . Nothing in those provisions indicates that , as to the time of its exercise , the power of the Com- missioner of Internal Revenue in reference to crediting or refunding overpaid taxes is de- pendent upon ...
Seite 261
... filed in February , 1931 , and rejected in May , 1931 . Despite the fact that no formal claim for refund was filed within the statutory period , appellee contends , in support of the judg- ment of the court below , that the closing ...
... filed in February , 1931 , and rejected in May , 1931 . Despite the fact that no formal claim for refund was filed within the statutory period , appellee contends , in support of the judg- ment of the court below , that the closing ...
Seite 769
... filed its returns upon that basis . " Section 240 ( a ) of the Revenue Act of 1926 ( 44 Stat . 46 ) provides as follows : " Cor- porations which are affiliated within the mean- ing of this section may , for any taxable year , make ...
... filed its returns upon that basis . " Section 240 ( a ) of the Revenue Act of 1926 ( 44 Stat . 46 ) provides as follows : " Cor- porations which are affiliated within the mean- ing of this section may , for any taxable year , make ...
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26 USCA action affirmed agreement alleged amount appellant appellant's appellee application April 20 assets assignment attorney bankrupt bankruptcy bill Board of Tax bonds Circuit Court Circuit Judge claim Collins Company Commissioner of Internal contract Corner Brook corporation count Court of Appeals court of equity creditors Cust.&Pat.App Davis Islands debt decision decree defendant denied deposit District Court District Judge double indemnity equity error evidence fact federal filed held Helvering indorsement Internal Revenue involved Irving Trust Co issue judgment jurisdiction jury lease liability lien McCrory Stores ment mortgage National Bank notes opinion Osage paid pany parties patent payment petition petitioner plaintiff prior prior art proceeding question receiver receivership Revenue Act rule Stat statute suit supra Supreme Court surety Tax Appeals testimony thereof tion trial court trust Twin Falls United USCA York City