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" Commissioner renders a decision thereon within that time, nor after the expiration of two years from the date of mailing by registered mail by the Commissioner to the taxpayer of a notice of the disallowance of the part of the claim to which such suit... "
Enfrocement and Administration of Internal Revenue Laws: Hearings... - Page 9
by United States. Congress. House. Committee on Ways and Means - 19?? - 124 pages
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Cases Decided in the Court of Claims of the United States, Volume 84

United States. Court of Claims - Claims - 1937 - 710 pages
...eighteen months from the date of filing a claim therefor under this title, unless the Commissioner renders a decision thereon within that time, or (b)...from the date of mailing by registered mail by the Commissioner to the claimant a notice of disallowance of that part of the claim to which such suit...
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Cases Decided in the United States Court of Claims ... with ..., Volume 134

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1956 - 1010 pages
...jurisdiction ; but no suit on any such claim or part thereof may be instituted after the expiration of two years from the date of mailing by registered mail by the Secretary or his delegate to the said Robert D. Grier or Jane Grier Hawthorne (as the case may be) of a notice...
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 964 pages
...claim for refund referred to in finding 6. 8. This action was commenced on May 20, 1953, less than two years from the date of mailing by registered mail by the Commissioner of the disallowance referred to in finding 7. 9. Prior to World War II, three American...
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United States Code Annotated, Volume 7

United States - Law - 1927 - 468 pages
...months from the date of filing a claim therefor under section 645 of this title, unless the Commissioner renders a decision thereon within that time, or (b)...from th'e date of mailing by registered mail by the Commissioner to the claimant a notice of disallowance of that part of the claim to which such suit...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of two years from the date of mailing by registered mail by the Commissioner to the taxpayer of a notice of the disallowance of the part of the claim to which such...
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Revenue Act, 1934: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - Finance - 1934 - 630 pages
...claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of two years from the date of mailing by registered mail by the Commissioner to the taxpayer of a notice of the disallowance of the part of the claim to which such...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 502 pages
...claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of two years from the date of mailing by registered mail by the Commissioner to the taxpayer of a notice of the 401 disallowance of the part of the claim to which...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...eighteen months from the date of filing a claim therefor under this title, unless the Commissioner renders a decision thereon within that time, or (b)...from the date of mailing by registered mail by the Commissioner to the claimant a notice of disallowance of that part of the claim to which such suit...
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Regulations 96 Relating to Claims for Refund: Under Title VII of the Revenue ...

United States. Internal Revenue Service - Agriculture - 1936 - 48 pages
...eighteen months from the date of filing a claim therefor under this title, unless the Commissioner renders a decision thereon within that time, or (b)...from the date of mailing by registered mail by the Commissioner to the claimant a notice of disallowance of that part of the claim to which such suit...
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Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ...

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Excise tax - 1936 - 88 pages
...claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of two years from the date of mailing by registered mail by the Commissioner to the taxpayer of a notice of the disallowance of the part of the claim to which such...
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