The Public Statutes at Large of the United States of America, Volume 44, Part 2U.S. Government Printing Office, 1927 - Law |
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Page 58
... court of competent jurisdiction or by will , there shall be collected interest at the rate of 6 per centum per annum in lieu of the interest provided in subdivisions ( a ) and ( b ) of this section . ( d ) If a bond is filed , as ...
... court of competent jurisdiction or by will , there shall be collected interest at the rate of 6 per centum per annum in lieu of the interest provided in subdivisions ( a ) and ( b ) of this section . ( d ) If a bond is filed , as ...
Page 77
... court without assessment for the collection of such taxes shall be begun after the expiration of three years after the return was filed . Suspension of stat- tion of assessment , etc. Ante , p . 75 . ( b ) The running of the statute of ...
... court without assessment for the collection of such taxes shall be begun after the expiration of three years after the return was filed . Suspension of stat- tion of assessment , etc. Ante , p . 75 . ( b ) The running of the statute of ...
Page 84
... court proceeding for disallowed defi- ciency . Jurisdiction , etc. , of Board . Suspension of statute of limitations on assess- ment , etc. , on estate or gift tax under prior Acts . Restriction on credit or refund if deficiency notice ...
... court proceeding for disallowed defi- ciency . Jurisdiction , etc. , of Board . Suspension of statute of limitations on assess- ment , etc. , on estate or gift tax under prior Acts . Restriction on credit or refund if deficiency notice ...
Page 85
... Court for China . any probate or administration proceedings are had in the United Tax payable to clerk States Court for China . Where no part of the gross estate of if no estate in United such decedent is situated in the United States ...
... Court for China . any probate or administration proceedings are had in the United Tax payable to clerk States Court for China . Where no part of the gross estate of if no estate in United such decedent is situated in the United States ...
Page 110
... court . Other security . Venue . Review of decisions . In case of an indi- vidual . Other than an indi- vidual . Corporation with no United States office . By agreement of Commissioner and taxpayer . Jurisdiction . Courts of appeals ...
... court . Other security . Venue . Review of decisions . In case of an indi- vidual . Other than an indi- vidual . Corporation with no United States office . By agreement of Commissioner and taxpayer . Jurisdiction . Courts of appeals ...
Contents
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531 | |
207 | |
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661 | |
668 | |
675 | |
1403 | |
xliv | |
clxxxviii | |
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Common terms and phrases
Act approved Act entitled Act Granting America in Congress amount appropriation approved March April 13 assessment Board bridge and approaches buildings Bureau centum CHAP Classification Act Commission Commissioner compensation Congress assembled consent of Congress construct a bridge contingent expenses corporation cost County court December 15 deduction Department distraint District of Columbia employees enacted entitled An Act equipment exceed exceeding February 26 filed fiscal year 1926 fund Granting the consent hereby authorized House of Representatives income Indian Interior June 15 June 30 lands maintenance March 23 ment Mississippi River National naval navigation Navy net income Numbered officers Ohio River paid payment personal services Post Provided further Public purchase purposes rates regulations repair Revenue Act River Salaries Secretary Secretary of War Senate and House South Platte River Street subdivision subsistence supplies tax imposed taxable taxpayer thereof thereto tion Treasury United