The Federal ReporterWest Publishing Company, 1930 |
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Seite 142
... Board of Tax Appeals and to the institution of suits . In all cases decided by the Board under the 1924 act , the taxpayer may pursue the rem- edy provided by section 3226 ( 26 USCA § 156 ) ; in cases instituted under the 1924 act , and ...
... Board of Tax Appeals and to the institution of suits . In all cases decided by the Board under the 1924 act , the taxpayer may pursue the rem- edy provided by section 3226 ( 26 USCA § 156 ) ; in cases instituted under the 1924 act , and ...
Seite 146
... Board of Tax Appeals , but if the board finds that there is a deficiency the tax- payer must pay the tax and proceed before the department and the courts for a refund . The House bill institutes a system of appeals from the decisions of ...
... Board of Tax Appeals , but if the board finds that there is a deficiency the tax- payer must pay the tax and proceed before the department and the courts for a refund . The House bill institutes a system of appeals from the decisions of ...
Seite 148
... Board , all occurring after the enactment of the Revenue Act of 1926 and after the insti- tution of suit in that court , did not deprive the court of jurisdiction . We think section 284 ( d ) of the Revenue Act of 1926 ( 26 USCA § 1065 ...
... Board , all occurring after the enactment of the Revenue Act of 1926 and after the insti- tution of suit in that court , did not deprive the court of jurisdiction . We think section 284 ( d ) of the Revenue Act of 1926 ( 26 USCA § 1065 ...
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26 USCA action agreement alleged amended amount appellee application assessment assigned bankrupt bankruptcy bill Board of Tax bonds cent Circuit Court Circuit Judge City claim Commissioner of Internal Company contract corporation Court of Appeals court of equity creditors decision decree deduction defendant defendant's device District Court District Judge equity evidence excess profits tax fact filed held income infringement interference proceeding Internal Revenue issue judgment jurisdiction lien manufacture mash ment molasses mortgage motion National Bank National Prohibition Act net income operation paid pany parties patent payment peptone petition petitioner plaintiff prior prior art proceeding profits question reason received reduction to practice refund Revenue Act Stat statute sugar suit Tax Appeals taxable taxpayer telephone testimony thereof tion trial trustee trustee in bankruptcy United States C. C. A. wort yeast York York City