American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 59
Page 333
... amended return for that year . Revenue Act 1935 , 105 ( f ) , 26 U.S.C.A.Int . Rev. Acts page 797 . See Words and Phrases , Permanent Edition , for all other definitions of " First Return " . 2. Internal revenue 1359 Where taxpayer ...
... amended return for that year . Revenue Act 1935 , 105 ( f ) , 26 U.S.C.A.Int . Rev. Acts page 797 . See Words and Phrases , Permanent Edition , for all other definitions of " First Return " . 2. Internal revenue 1359 Where taxpayer ...
Page 335
... amended return within the sixty day period . [ 1-5 ] We agree with the court below that the amended return was properly dis- allowed . A " first return " means a return " for the first year in which the taxpayer exercises the privilege ...
... amended return within the sixty day period . [ 1-5 ] We agree with the court below that the amended return was properly dis- allowed . A " first return " means a return " for the first year in which the taxpayer exercises the privilege ...
Page 1175
... amendment ; it is based upon the contention that upon the pleadings , even as amended , the de- fendant is entitled to judgment because the amended complaint constitutes a new cause of action barred under R. S. 3226 . As to this , it is ...
... amendment ; it is based upon the contention that upon the pleadings , even as amended , the de- fendant is entitled to judgment because the amended complaint constitutes a new cause of action barred under R. S. 3226 . As to this , it is ...
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action affirmed Agricultural Adjustment Act allowed amended amount Anheuser-Busch appellee assessed Asst bank basis beneficiary Bevo Board of Tax bonds cash certiorari Circuit Court Circuit Judge claim for refund Code Commis Commissioner of Internal Company computing corporation cost Court of Appeals death debts decedent deduction deficiency definitions denatured alcohol determined District Court dividend estate tax excess profits taxes executors F.Supp fact filed fund gift tax grantor held Helvering income tax interest Internal revenue judgment L.Ed lease liability loss ment mortgage net income payer payment Permanent Edition petition for review petitioner plaintiff question received regulations Rev.Acts Revenue Act 1934 S.Ct Section securities settlor Sewall Key shares sioner Stat statute stockholders supra Supreme Court Tax Appeals taxable taxes paid taxpayer tion transfer trust trust instrument U. S. Atty United States Board wife Words and Phrases