American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 77
Page 364
... petition for review , if no such petition has been duly filed within such time ; or " ( 2 ) Upon the expiration of the time allowed for filing a petition for certiorari , if the decision of the Board has been affirmed or the petition ...
... petition for review , if no such petition has been duly filed within such time ; or " ( 2 ) Upon the expiration of the time allowed for filing a petition for certiorari , if the decision of the Board has been affirmed or the petition ...
Page 365
Board becomes final " Upon the denial of a petition for certiorari , if the decision of the Board has been affirmed or the petition for review dismissed by the Circuit Court of Appeals . " Thus the Board's decision became final when the ...
Board becomes final " Upon the denial of a petition for certiorari , if the decision of the Board has been affirmed or the petition for review dismissed by the Circuit Court of Appeals . " Thus the Board's decision became final when the ...
Page 753
... petition for redetermination of deficiency arrived in Washington at 3:45 p . m . of the final day of the 90 - day statu- tory period for filing petition , and petition was deposited in post office lock box of the Board of Tax Appeals at ...
... petition for redetermination of deficiency arrived in Washington at 3:45 p . m . of the final day of the 90 - day statu- tory period for filing petition , and petition was deposited in post office lock box of the Board of Tax Appeals at ...
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Common terms and phrases
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