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accordance additional adjustments allowed amendment amount Appeals application assessment assets attorney or agent audit authority Board of Tax bond bureau cent certificates CHAIRMAN charge claims closed collection collector commissioner committee copy corporation counsel court of appeals decision deficiency demand Department deposition determined division effect evidence examination expiration extension facts fiduciary field filed final Form forwarded GARNER Government hearing individual installment interest internal revenue involved issue letter liability limitation mailed matter means ment Mills month Nash necessary notice original paid party payment period person petition prepared present prior procedure proceeding proposed protest question reasonable receipt received record refunds regulations remittance request respect result revenue act revenue agent rules schedules Senate showing statement statute taken Tax Appeals taxpayer thereof tion transferee Treasury unit unit at Washington unless witness
Halaman 23 - Returns (other than corporation returns) shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland.
Halaman 38 - SOURCE. (a) Payments of $1,000* or More. — All persons, in whatever capacity acting, Including lessees or mortgagors of real or personal property, fiduciaries, and employers, making payment to another person, of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed...
Halaman 38 - Commission was rendered, unless within such thirty days either party has instituted proceedings to have such order corrected so that it will accord with the mandate, in which event the order of the Commission shall become final when so corrected.
Halaman 33 - In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding: in court for the collection of such tax may be begun without assessment, at any time.
Halaman 38 - ... as a single payment, the second installment on or before the 15th day of the third month, the third installment on or before the 15th day of the sixth month, and the fourth installment on or before the 15th day of the ninth month, after such date.
Halaman 15 - In the absence of fraud or mistake in mathematical calculation, the findings of facts in and the decision of the Commissioner upon (or in case the Secretary is authorized to approve the same, then after such approval) the merits of any claim presented under or authorized by the...
Halaman 36 - If a petition for a redetermination of a deficiency has been filed by the taxpayer, a decision of the Board dismissing the proceeding shall be considered as its decision that the deficiency is the amount determined by the Commissioner.
Halaman 38 - Commission shall become final when so corrected. (j) If the Supreme Court orders a rehearing; or if the case is remanded by the circuit court of appeals to the Commission for a rehearing, and if (1) the time allowed for filing a petition for certiorari has expired, and no such petition has been duly filed, or (2) the petition for certiorari has been denied, or (3) the decision of the court has been affirmed by the Supreme...
Halaman 3 - ... months. If an extension is granted, the Commissioner may require the taxpayer to furnish a bond in such amount, not exceeding double the amount of the deficiency, and with such sureties, as the Commissioner deems necessary, conditioned upon the payment of the deficiency in accordance with the terms of the extension.