| United States. Internal Revenue Service - 1929 - 176 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... | |
| United States. Internal Revenue Service - 1932 - 192 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 each ground upon which ft refund or credit is claimed and facts sufficient to apprise the commissioner of the exact basis... | |
| United States. Internal Revenue Service - 1933 - 98 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... | |
| 1939 - 1522 pages
...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... | |
| 1939 - 1030 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... | |
| United States. Tax Court - 1944 - 1686 pages
...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... | |
| 2000 - 816 pages
...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... | |
| 1995 - 704 pages
...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... | |
| 1949 - 644 pages
...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... | |
| 1949 - 1088 pages
...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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