Federal Tax Practice: A Treatise of the Laws and Procedures Governing the Assessment and Litigation of Federal Tax Liabilities, Volume 3Callaghan, 1955 - Tax administration and procedure |
From inside the book
Results 1-3 of 68
Page 5
... authority of such pro- vision , be applied as if promulgated as regulations under such provision . " 1o ยง 10.3 . Authority to Refund or Credit Overpayments . The statutory authorization for refund or credit of an over- paid internal ...
... authority of such pro- vision , be applied as if promulgated as regulations under such provision . " 1o ยง 10.3 . Authority to Refund or Credit Overpayments . The statutory authorization for refund or credit of an over- paid internal ...
Page 8
... authority con- tained in the 1939 Code for delegation to district directors of authority respecting refunds where the amount involved did not exceed $ 10,000 has been deleted from the 1954 Code . The provisions of Section 6402 quoted ...
... authority con- tained in the 1939 Code for delegation to district directors of authority respecting refunds where the amount involved did not exceed $ 10,000 has been deleted from the 1954 Code . The provisions of Section 6402 quoted ...
Page 47
... authority to act , Serv- ice policy would apparently dispense with the filing of such proof where the claimant has not obtained letters testamen- tary , letters of administration or other judicial authority to act for the deceased ...
... authority to act , Serv- ice policy would apparently dispense with the filing of such proof where the claimant has not obtained letters testamen- tary , letters of administration or other judicial authority to act for the deceased ...
Common terms and phrases
aff'd aff'g allowed amendment amount appeal application assets carry-back CCA 2nd CCA 3rd CCA 9th cert Civil Procedure claim for refund collection collector Comm Commissioner Corp corporation Court of Claims credit or refund D. C. Cal debts decedent decision defense deficiency determined director disallowance district court equitable erroneously estate tax estoppel expiration F 2d fact fiduciary filed gift taxes Government grounds held Helvering income tax interest Internal Revenue involved issue judgment Judicial Code jurisdiction jury trial limitation period ment notice overassessment overpayment paid party payer payment period of limitation petition petitioner plaintiff pleading prior proceeding provisions recovery res judicata respect Rules Civ Rules of Civil statute of limitations statutory stockholders suit for refund Supp supra Supreme Court Tax Court tax liability taxable taxpayer TC Memo thereof tion transferee liability transferor Trust Tucker Act United USTC waiver