American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
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Page 3554
... collection of an admitted indebtedness , but to enforce a statutory lien against property which was once the property of the debtor , but is now in the possession and ownership of others . It is well settled that , in order to support ...
... collection of an admitted indebtedness , but to enforce a statutory lien against property which was once the property of the debtor , but is now in the possession and ownership of others . It is well settled that , in order to support ...
Page 3557
... collection of such tax cannot be restrained under Rev. St. § 3224 ( Comp . St. 8 5947 ) , prohibiting suits to restrain the assessment or collection of any tax . 2. Internal revenue 28 - Distraint of property cannot be restrained ...
... collection of such tax cannot be restrained under Rev. St. § 3224 ( Comp . St. 8 5947 ) , prohibiting suits to restrain the assessment or collection of any tax . 2. Internal revenue 28 - Distraint of property cannot be restrained ...
Page 3558
... collection of a tax , it may not be maintained because it falls within the provisions of section 3224 , R. S. U. S. ( Comp . St. § 5947 ) , which provides that- " No suit for the purpose of restraining the assessment or collection of ...
... collection of a tax , it may not be maintained because it falls within the provisions of section 3224 , R. S. U. S. ( Comp . St. § 5947 ) , which provides that- " No suit for the purpose of restraining the assessment or collection of ...
Page 3559
... collection * junction . " * by in- [ 2 ] And whatever may be said regarding the assessment against the person applies with equal force to the property against which the collector is proceeding in order to secure the assessment made by ...
... collection * junction . " * by in- [ 2 ] And whatever may be said regarding the assessment against the person applies with equal force to the property against which the collector is proceeding in order to secure the assessment made by ...
Page 3561
... collection of taxes applies only to suits by taxpayer . Rev. St. § 3224 ( Comp . St. § 5947 ) , prohibiting suit to restrain the col- lection of any tax , applies to suits by taxpayers only , who are given a remedy by section 3226 ...
... collection of taxes applies only to suits by taxpayer . Rev. St. § 3224 ( Comp . St. § 5947 ) , prohibiting suit to restrain the col- lection of any tax , applies to suits by taxpayers only , who are given a remedy by section 3226 ...
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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