American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3549
... LIEN - TIME IT ATTACHES - PROPERTY IT AT- TACHES . - The lien of the income tax ( Act July 13 , 1866 , 14 St. at Large , 107 ; Rev. St. § 3186 ) relates back , upon demand , to the time when the tax was due , but only attaches to the ...
... LIEN - TIME IT ATTACHES - PROPERTY IT AT- TACHES . - The lien of the income tax ( Act July 13 , 1866 , 14 St. at Large , 107 ; Rev. St. § 3186 ) relates back , upon demand , to the time when the tax was due , but only attaches to the ...
Page 3550
... lien it only took effect at the time the demand is averred to have beem made , and so is subject to the title of the mortgagees and purchaser repre- sented by the defendants . " In considering the demurrer we are called upon to construe ...
... lien it only took effect at the time the demand is averred to have beem made , and so is subject to the title of the mortgagees and purchaser repre- sented by the defendants . " In considering the demurrer we are called upon to construe ...
Page 3551
... lien which relates back and establishes itself upon " the property or rights of property of the defend- ant . " The question in that case was as to the sufficiency of the demand , and the precise point now under discussion did not arise ...
... lien which relates back and establishes itself upon " the property or rights of property of the defend- ant . " The question in that case was as to the sufficiency of the demand , and the precise point now under discussion did not arise ...
Page 3552
... lien in favor of the United States from the time it was due until paid , upon all property , etc. , belonging to such person , " etc. The statute does not say " upon all prop- erty which may have belonged to such person when the tax ...
... lien in favor of the United States from the time it was due until paid , upon all property , etc. , belonging to such person , " etc. The statute does not say " upon all prop- erty which may have belonged to such person when the tax ...
Page 3553
... lien therefor . " The question whether an assessment by the assessor or other officer , authorized by law to make it , is a necessary step in the creation of a lien for taxes under the internal revenue laws , is , so far as I know ...
... lien therefor . " The question whether an assessment by the assessor or other officer , authorized by law to make it , is a necessary step in the creation of a lien for taxes under the internal revenue laws , is , so far as I know ...
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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