The Federal ReporterWest Publishing Company, 1941 |
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Halaman 136
... filed by the tax- payer ; and " ( 2 ) The amount of the credit or re- fund shall not exceed the portion of the tax paid during the three or four years , respectively , immediately preceding the fil- ing of the claim , or if no claim was ...
... filed by the tax- payer ; and " ( 2 ) The amount of the credit or re- fund shall not exceed the portion of the tax paid during the three or four years , respectively , immediately preceding the fil- ing of the claim , or if no claim was ...
Halaman 177
... filed various petitions for abatement and refund for various amounts of taxes applicable to each of the years and filed one or more waivers of timely assessment by the Commissioner as to one of the years . But unfortunately for the ...
... filed various petitions for abatement and refund for various amounts of taxes applicable to each of the years and filed one or more waivers of timely assessment by the Commissioner as to one of the years . But unfortunately for the ...
Halaman 212
... filed an instru- ment before the Commission styled " First Supplemental Petition " in which it alleged the Commission had failed to make its usual reparation order and plaintiff re- quested that proceedings be reopened and an ...
... filed an instru- ment before the Commission styled " First Supplemental Petition " in which it alleged the Commission had failed to make its usual reparation order and plaintiff re- quested that proceedings be reopened and an ...
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action affirmed agreement alleged amended amount appellant appellant's appellee application attorney Atty AUGUSTUS N bank Bankruptcy Board of Tax certiorari Chrysler Corporation Circuit Court Circuit Judge claim Cola Commissioner of Internal Company contract corporation Court of Appeals creditors decision deduction defendant denied District Court employees entitled estoppel evidence F.Supp fact federal court filed habeas corpus held Helvering interest interference interference proceeding Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease liability ment mineral wool Missouri National Labor Relations party patent payment Permanent Edition petition petitioner plaintiff prior prior art proceedings purchase question record refund res judicata Revenue Act royalties rule S.Ct Section settlor Shushan Stat statute suit supra Supreme Court Tax Appeals taxpayer testimony tion trade-mark trial trust union United Words and Phrases York York City