The Federal ReporterWest Publishing Company, 1930 |
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Halaman 428
... collection , and the statute had run prior to the enactment of the Act of 1926 , collection is now barred . Respondent contends : ( 1 ) That the waiv- er of December 10 , 1923 , although filed after the statute had run , is valid within ...
... collection , and the statute had run prior to the enactment of the Act of 1926 , collection is now barred . Respondent contends : ( 1 ) That the waiv- er of December 10 , 1923 , although filed after the statute had run , is valid within ...
Halaman 817
... collection of taxes was prop- erly extended by waivers where record showed five waivers , second waiver was executed before assessment and collection were barred by Rev- enue Act 1918 , § 250 ( d ) , 40 Stat . 1083 , and sub- sequent ...
... collection of taxes was prop- erly extended by waivers where record showed five waivers , second waiver was executed before assessment and collection were barred by Rev- enue Act 1918 , § 250 ( d ) , 40 Stat . 1083 , and sub- sequent ...
Halaman 819
... collection of the 1918 taxes were barred by the statutes of limitation , and the subsequent waivers kept the assess- ment and collection alive until the date the additional assessment and collection was JENKINS PETROLEUM PROCESS CO . v ...
... collection of the 1918 taxes were barred by the statutes of limitation , and the subsequent waivers kept the assess- ment and collection alive until the date the additional assessment and collection was JENKINS PETROLEUM PROCESS CO . v ...
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18 USCA 26 USCA action agreement alleged amended amount appellee application assessment assigned bankrupt bankruptcy bill Board of Tax bonds cent Circuit Court Circuit Judge City claim Code Commissioner of Internal Company contract corporation Court of Appeals court of equity creditors decree defendant defendant's District Court District Judge equity evidence excess profits tax fact filed held income infringement interest interference proceeding Internal Revenue issue judgment jurisdiction jury lien mash ment molasses mortgage motion National Bank National Prohibition Act net income paid pany parties patent payment peptone petition petitioner plaintiff prior prior art proceeding profits question reason received reduction to practice refund Revenue Act Stat statute sugar suit Tax Appeals taxable taxpayer testimony thereof tion trial trustee trustee in bankruptcy United States C. C. A. waivers wort yeast York York City