Supreme Court Reporter, Τόμος 53West Publishing Company, 1933 |
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Σελίδα 412
... assessment elapsed before June 2 , 1924. Obviously , the waiver would have been good if executed before June 2 ... assessment , at any time . " ( c ) Where both the Commissioner and the tax- payer have consented in writing to the ...
... assessment elapsed before June 2 , 1924. Obviously , the waiver would have been good if executed before June 2 ... assessment , at any time . " ( c ) Where both the Commissioner and the tax- payer have consented in writing to the ...
Σελίδα 422
... assessment made before enactment of act , paragraph ( c ) did not affect assessment involved so as to be rendered inoperative by clause 2 of paragraph ( e ) , as claimed by tax- payer , since claim was subject to reviv- al by waiver of ...
... assessment made before enactment of act , paragraph ( c ) did not affect assessment involved so as to be rendered inoperative by clause 2 of paragraph ( e ) , as claimed by tax- payer , since claim was subject to reviv- al by waiver of ...
Σελίδα 423
... assessment of the tax after the time prescribed in section 1057 [ 277 ] of this title for its assessment the tax may be assessed at any time prior to the expiration of the period agreed upon . " Act of June 2 , 1924 , c . 234 , § 278 ...
... assessment of the tax after the time prescribed in section 1057 [ 277 ] of this title for its assessment the tax may be assessed at any time prior to the expiration of the period agreed upon . " Act of June 2 , 1924 , c . 234 , § 278 ...
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26 USCA 49 USCA affirmed amended appellees application assessment Attorney Bank Burnet capital carrier Circuit Court Circuit denied claim coal Commis Commission Commissioner of Internal common carriers Company complainant Congress Constitution contract corporation County Court of Ap Court of Appeals creditors decision defendants Digests and Indexes District Court ex rel fact federal filed Fourteenth Amendment granted held income interest Internal Revenue Interstate Commerce Interstate Commerce Act Interstate Commerce Commission Irving Trust Co judgment jurisdiction jury Justice Key Number Digests Mann Act ment Messrs opinion payment peals peti Petition for writ petitioner plaintiff proceedings provisions purpose question Railroad rari rates regulations respondent Revenue Act rule Sherman Anti-Trust Act sion statute suit supra Supreme Court taxpayer tion tioner topic and KEY trial Trust United States Circuit United States Mem Washington writ of certio writ of certiorari York City