Supreme Court Reporter, Volym 51 |
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Sida 143
10 That collection , in the absence of a waiver prior to period still continues , as there is not yet a that act , if at the date of its enactment the final determination of the Board.11 The tax was already barred .
10 That collection , in the absence of a waiver prior to period still continues , as there is not yet a that act , if at the date of its enactment the final determination of the Board.11 The tax was already barred .
Sida 148
265 , provided five - year clearly contemplated the entire procedure necperiod of limitation for assessment and essary to determination and collection of the collection of income and excess profits tax . This does not mean that the ...
265 , provided five - year clearly contemplated the entire procedure necperiod of limitation for assessment and essary to determination and collection of the collection of income and excess profits tax . This does not mean that the ...
Sida 189
1057 , 1083 ) substance , that sections 607 and 611 of the provided that “ no suit or proceeding " for the Revenue Act of 1928 ( 26 USCA 88 2607 , 2611 ) collection of taxes should be begun " after the do not apply retroactively ...
1057 , 1083 ) substance , that sections 607 and 611 of the provided that “ no suit or proceeding " for the Revenue Act of 1928 ( 26 USCA 88 2607 , 2611 ) collection of taxes should be begun " after the do not apply retroactively ...
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action affirmed allowed amended America amount application assessment Attorney authority Bank Board Burnet carriers cause charged Circuit Court Circuit denied City claim collection Commission Commissioner Company condition Constitution contract Corporation Court of Appeals death Decided decision decree defendant denied determine District District Court effect evidence fact federal filed findings follows granted ground held imposed income Internal Revenue Interstate Interstate Commerce issue judgment Justice KEY-NUMBER land limitation March ment Messrs operation opinion paid patent person Petition for writ petitioner plaintiff present profits question railroad rari rates reason respect respondent Revenue Act river rule S.Ct Second Stat statute suit supra Supreme Court tion transportation United States Circuit USCA valid Washington writ of certio writ of certiorari York