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" Any such liability may be either as to the amount of tax shown on the return or as to any deficiency In tax. "
Reports of the United States Tax Court - 253. lappuse
autors: United States. Tax Court - 1991
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Holmes and Brewster's Federal Tax Appeals

George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 lapas
...Revised Statutes in respect of the payment of any such tax from the estate of the taxpayer. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax. (b) The period of limitation for assessment of any sueh...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 lapas
...Revised Statutes in respect of the payment of any such tax from the estate of the taxpayer. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax. (b) The period of limitation for assessment of any such...
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Report of the Joint Committee on Internal Revenue Taxation, 1-3. sējumi

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...Revised Statutes in respect of the payment of any such tax from the estate of the taxpayer. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax. (b) Period of limitation. — The period of limitation for...
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United States Code Annotated

United States - 1928 - 1164 lapas
...Title 31 in respect of the payment of any such tax from the estate of the decedent or donor. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax. (b) The period of limitation for assessment of any such...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 lapas
...Statutes in respect of the payment of any such tax from the estate of the decedent or donor. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax. " Amendment by sec. 613 of the Revenue Act of 1928. 1739—28—13...
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Reports of the U.S. Board of Tax Appeals, 12. sējums

United States. Board of Tax Appeals - 1929 - 1604 lapas
...Revised Statutes In respect of the payment of any such tax from the estate of the taxpayer. Any sucli liability may be either as to the amount of tax shown on the return or as to any deficiency in tax. (b) The period of limitation for assessment of any such...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 176 lapas
...Statutes in respect of the payment of any such tax from the estate of the decedent or donor. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax. (b) The period of limitation for assessment of any such...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 lapas
...the taxpayer by this title or by any prior income, excess-profits, or war-profits tax Act. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax. (b) The period of limitation for assessment of any such...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 lapas
...Revised Statutes in respect of the payment of any such tax from the estate of the taxpayer. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax. (b) Period of limitation. — The period of limitation for...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 lapas
...Revised Statutes in respect of the payment of any such tax from the estate of the taxpayer. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax. (b) Period of limitation.—The period of limitation for...
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