 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...respect of any taxable year shall consider such facts with relation to the taxes for other taxable years as may be necessary correctly to redetermine the amount...to determine whether or not the tax for any other taxable year has been overpaid or underpaid. (h) Final decisions of Board. — For the purposes of... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 lapas
...respect of any taxable year shall consider such facts with relation to the taxes for other taxable years as may be necessary correctly to redetermine the amount...to determine whether or not the tax for any other taxable year has been overpaid or underpaid. (h) For the purposes of this title the date on which a... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...respect of any taxable year shall consider such facts with relation to the taxes for other taxable years as may be necessary correctly to redetermine the amount...to determine whether or not the tax for any other taxable year has been overpaid or underpaid. (h) For the purposes of this title the date on which a... | |
 | United States. Board of Tax Appeals - 1927 - 1522 lapas
...respect of any taxable year shall consider such facts with relation to the taxes for other taxable years as may be necessary correctly to redetermine the amount...shall have no jurisdiction to determine whether or »ot the tax for any other taxable year has been overpaid or underpaid. Irrespective of the question... | |
 | 1927 - 574 lapas
...consider other years in determining the deficiency for the year before it, also provides that the Board "shall have no jurisdiction to determine whether or not the tax for any other taxable year has been overpaid or under»<»» § 281, 1924 Act ; § 284, 1926 Act. 104 Appeal of Gress... | |
 | United States - 1928 - 268 lapas
...respect of any taxable year shall consider such facts with relation to the taxes for other taxable years as may be necessary correctly to redetermine the amount...to determine whether or not the tax for any other taxable year has been overpaid or underpaid. (h) For the purposes of this title the date on which a... | |
 | United States - 1928 - 1164 lapas
...respect of any taxable year shall consider such facts with relation to the taxes for other taxable years as may be necessary correctly to redetermine the amount...to determine whether or not the tax for any other taxable year has been overpaid or underpaid. (Feb. 26, 1926, c. 27, § 274 (g), 44 Stat. 65.) Historical... | |
 | United States. Board of Tax Appeals - 1928 - 1582 lapas
...any taxable year shall consider such facts with relation to the taxes for other taxable years as raav be necessary correctly to redetermine the amount of...jurisdiction to determine whether or not the tax for an., other taxable year has been overpaid or underpaid. The first question to be considered is whether... | |
 | United States. Board of Tax Appeals - 1928 - 1560 lapas
...respect of any taiable year shall consider such facts with relation to the taxes for other taxable years as may be necessary correctly to redetermine the amount of such deficiency, but iu so doing shall have no jurisdiction to determine whether or m< the tax for any other taxable year... | |
 | Robert Hiester Montgomery - 1927 - 592 lapas
...respect of any taxable year shall consider such facts with relation to the taxes for other taxable years as may be necessary correctly to redetermine the amount...to determine whether or not the tax for any other taxable year has been overpaid or underpaid. (h) For the purposes of this title the date on which a... | |
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The Board in redetermining a deficiency In respect of any taxable year shall consider such facts with relation to the taxes for other taxable years as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have... 
