American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3609
... Commissioner , changes the basis of computing net income from fiscal year to calendar year , a separate return shall be made for the period between the close of the last fiscal year for which return was made and the following December ...
... Commissioner , changes the basis of computing net income from fiscal year to calendar year , a separate return shall be made for the period between the close of the last fiscal year for which return was made and the following December ...
Page 3660
... Commissioner of Internal Revenue . ( Court of Appeals of District of Columbia . Submitted October 4 , 1923. De- cided December 3 , 1923. Rehearing Denied December 21 , 1923. ) No. 4015 . I. Internal revenue 7 - Laches held to prevent ...
... Commissioner of Internal Revenue . ( Court of Appeals of District of Columbia . Submitted October 4 , 1923. De- cided December 3 , 1923. Rehearing Denied December 21 , 1923. ) No. 4015 . I. Internal revenue 7 - Laches held to prevent ...
Page 3688
... Commissioner of Internal Revenue a claim in abatement . On December 29 , 1921 , he was notified that this claim had been rejected and disallowed . The plaintiff having then become a resident of Tennessee , the assessment was sent to the ...
... Commissioner of Internal Revenue a claim in abatement . On December 29 , 1921 , he was notified that this claim had been rejected and disallowed . The plaintiff having then become a resident of Tennessee , the assessment was sent to the ...
Page 3734
... Commissioner of Internal Revenue , and by him to the order of Joshua W. Miles , col- lector of internal revenue at Baltimore , was placed in the hands of the Commissioner of Internal Revenue in furtherance of the understanding that the ...
... Commissioner of Internal Revenue , and by him to the order of Joshua W. Miles , col- lector of internal revenue at Baltimore , was placed in the hands of the Commissioner of Internal Revenue in furtherance of the understanding that the ...
Page 3740
... Commissioner of Internal Revenue , and that said collector made such verification and forwarded said claim to the Commissioner on June 8 , 1919. That said claim for refund was made in all respects in accord- ance with the laws and ...
... Commissioner of Internal Revenue , and that said collector made such verification and forwarded said claim to the Commissioner on June 8 , 1919. That said claim for refund was made in all respects in accord- ance with the laws and ...
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Common terms and phrases
action alleged amended amount appellee apply assets bank bonds capital stock cent Circuit Court claim collection collector of internal Commissioner of Internal Congress Constitution corporation death decedent deduction deed defendant demurrer Digests & Indexes distraint District Court dividends error estate tax excess profits tax excise tax executor exempt fact federal filed held illegal income tax inheritance tax intent interest Internal Revenue judgment Key-Numbered Digests levied liability lien liquor ment National Prohibition Act net estate net income officers oleomargarine payment penalty person plaintiff plaintiff in error purpose question received recover Revenue Act revenue stamps stamps Stat statute stockholders suit Supp Supreme Court surplus tax imposed taxable taxation thereof tion topic & KEY-NUMBER transfer Treasury U. S. Atty U. S. Comp undivided profits United Volstead Act York York City