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" The claim must set forth in detail each ground upon which a credit or refund is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof. "
Cases Decided in the United States Court of Claims - Page 411
by United States. Court of Claims - 1944
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 154 pages
...fact that it is not made on the form or that it is filed with the Commissioner of Internal Revenue. The claim must set forth in detail and under oath...apprise the Commissioner of the exact basis thereof. Any claim which does not comply with the requirements of the preceding sentence will not be considered...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 31

United States. Internal Revenue Service - 1932
...fact that it is not made on the form or that it is filed with the Commissioner of Internal Revenue. The claim must set forth in detail and under oath each ground upon which ft refund or credit is claimed and facts sufficient to apprise the commissioner of the exact basis...
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Regulations 79 Relating to Gift Tax Under the Revenue Act of 1932

United States. Internal Revenue Service - 1933 - 76 pages
...collector of internal revenue. A separate claim on such form shall be made for each taxable year. Claims must set forth in detail and under oath each ground upon which a refund or credit is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof. No...
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The Code of Federal Regulations of the United States of America Having ...

1939
...upon one or more of the grounds set forth in a claim filed prior to the expiration of such period. The claim must set forth in detail and under oath...apprise the Commissioner of the exact basis thereof. For taxable years beginning after Dec ^mber 31, 1942, a properly executed return on Form 1040 or Form...
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The Code of Federal Regulations of the United States of America Having ...

1939
...fact that it is not made on the form or that it is filed with the Commissioner of Internal Revenue. The claim must set forth in detail and under oath...apprise the Commissioner of the exact basis thereof. Any claim which does not comply with the requirements of the preceding sentence will not be considered...
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Reports of the Tax Court of the United States, Volume 4

United States. Tax Court - 1944
...required that the taxpayer set forth in its application in detail each ground upon which relief was claimed and facts sufficient to apprise the Commissioner of the exact basis therefor. They further provided that the mere statement of the provisions of section 722 upon which...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000
...the expiration of such period. The claim must set forth in detail each ground upon which a credit or refund is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof. The statement of the grounds and facts must be verified by a written declaration that it is made under...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1994
...the expiration of such period. The claim must set forth in detail each ground upon which a credit or refund is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof. The statement of the grounds and facts must be verified by a written declaration that it is made under...
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The Code of Federal Regulations of the United States of America

1949
...the redemption of special tax stamps shall be filed on Form 843, in duplicate, with the collector. The claim must set forth in detail and under oath each ground upon which it is made, and facts sufficient to apprise the Commissioner of the exact basis thereof. If the claim...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1949
...and claims for the redemption of special tax stamps shall be filed on Form 843 with the collector. The claim must set forth in detail and under oath each ground upon which it is made, and facts sufficient to apprise the Commissioner of the exact basis thereof. If the claim...
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