American Jurisprudence: A Comprehensive Text Statement of American Case Law as Developed in the Cases and Annotations in the Annotated Reports System, Being a Rewriting of Ruling Case Law to Reflect the Modern Developments of the Law, 30. sējumsBancroft-Whitney Company, 1936 |
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1.–3. rezultāts no 85.
299. lappuse
... overpayment , the Secretary or his delegate , within the applicable period of limitations , may credit the amount of such overpayment , including interest allowed thereon , against any liability in respect of an internal revenue tax on ...
... overpayment , the Secretary or his delegate , within the applicable period of limitations , may credit the amount of such overpayment , including interest allowed thereon , against any liability in respect of an internal revenue tax on ...
302. lappuse
... overpayment.15 An amount paid as tax is not considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid.16 The Code also makes specific provisions as ...
... overpayment.15 An amount paid as tax is not considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid.16 The Code also makes specific provisions as ...
305. lappuse
... overpayment of certain taxes , including most re- tailers ' excise taxes and manufacturers ' excise taxes , is allowed unless the person who paid the tax establishes that he has not included the tax in the price of the article or ...
... overpayment of certain taxes , including most re- tailers ' excise taxes and manufacturers ' excise taxes , is allowed unless the person who paid the tax establishes that he has not included the tax in the price of the article or ...
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58 S Ct 66 S Ct 75 S Ct 86 L ed 97 L ed action affd ALR2d Amendment amount Ann Cas Anno Appeals applied assessment authority Bank bond CA2d CA3d CA5th CA6th CA7th CA8th CA9th cert claim claimants collateral estoppel collector Commissioner Congress constitutional contract corporation decision defendant deficiency determination distilled effect ex rel fact federal tax filed forfeiture gift tax held Helvering imposed income tax infra interest Internal Revenue Code interpleader intoxicating liquors judgment jurisdiction legislative liability license LRA NS manufacture ment nation offense option law overpayment paid parties payment penalty person plaintiff prohibition prosecution provision purpose question refund regulation res judicata rule So2d St Rep statutory suit supra SW2d Tax Court tax lien taxable taxation taxpayer territory tion transferee United violation