 | 1921 - 888 halaman
...change; and the House recedes. Amendment No. 793 : This amendment inserts a section providing that in the absence of fraud or mistake in mathematical calculation the findings of fart in and the decision of the commissioner upon the merits of any claim presented under or authorized... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 halaman
...assessment shall be entertained by any court of the United States. ADMINISTRATIVE REVIEW SEC. 1313. That in the absence of fraud or mistake in mathematical...Secretary is authorized to approve the same, then, after such approval) the merits of any claim presented under or authorized by the internal-revenue laws shall... | |
 | United States - 1922 - 756 halaman
...United States. (Act Nov. 23, 1921, c. 136, § 1312, 42 Stat.) § 5635H. Administrative review. — In the absence of fraud or mistake in mathematical...Secretary is authorized to approve the same, then after such approval) the merits of any claim presented under or authorized by the internal-revenue laws shall... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 halaman
...assessment shall be entertained by any court of the United States. ADMINISTRATIVE REVIEW SEC. 1313. That in the absence of fraud or mistake in mathematical...Secretary is authorized to approve the same, then after such approval) the merits of any claim presented under or authorized by the internal-revenue laws shall... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 halaman
...assessment shall be entertained by any court of the United States. ADMINISTRATIVE REVIEW. Sec. 1313. That in the absence of fraud or mistake in mathematical...Secretary is authorized to approve the same, then after such approval) the merits of any claim presented under or authorized by the internal-revenue laws ■... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...files of the case in the bureau ana one to be given to the taxpayer. ADMINISTRATIVE REVIEW SEC. 1007. In the absence of fraud or mistake in mathematical...Secretary is authorized to approve the same, then after such approval) the merits of any claim presented under or authorized by the internalrevenue laws shall... | |
 | Eric Louis Kohler - 1924 - 514 halaman
...assessment shall be entertained by any court of the United States. ADMINISTRATIVE REVIEW Sec. 1313. That in the absence of fraud or mistake in mathematical...Secretary is authorized to approve the same, then after such approval) the merits of any claim presented under or authorized by the internal-revenue laws shall... | |
 | National Tax Association - 1924 - 504 halaman
...that in the absence of fraud or mistake in mathematical calculation, the decision of the Commissioner (or in case the Secretary is authorized to approve the same, then after such approval) upon the merits of any claim presented under or authorized by the internal revenue laws,... | |
 | National Tax Association - 1924 - 628 halaman
...that in the absence of fraud or mistake in mathematical calculation, the decision of the Commissioner (or in case the Secretary is authorized to approve the same, then after such approval) upon the merits of any claim presented under or authorized by the infernal revenue laws,... | |
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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... 
