About this book
My library
Books on Google Play
PART II. PROCEDURE IN BOARD OF TAX APPEALS
III. Legislative History (Revenue Act of 1926)
Jurisdiction
IV.
37
.....
97
158
191
214
321
III. Provisions of Revenue Act of 1924 Affecting Tax
Appeals
550
IV. Provisions of Revenue Act of 1926 Affecting Tax
561
V. Provisions of Judicial Code and Revised Statutes
Affecting Tax Appeals
600
VI.
Excerpts from Congressional Committee Reports..
VII. Forms of Internal Revenue Bureau Letters
VIII. Forms of Board of Tax Appeals-Official
IX. Forms in Federal Courts-Official
639
689
714
724
X. Forms in Federal Courts-From Precedents
Supplement-New Rules of Court of Claims
CHAPTER IV
JURISDICTION
(Of the Board of Tax Appeals)
Page
§ 22. Introductory
98
(a) In General
(b) Transferees
§ 23. Definition, Nature and Limits of Jurisdiction
§ 24. Jurisdiction-Original, Not Appellate
825. Who May Appeal.
(c) Fiduciaries under Revised Statutes, § 3467
(d) Rights of Transferees and Fiduciaries
99
103
104
105
(j) Trustees in Bankruptcy and Receivers Cannot Ap-
peal
(k) Effect of Court's Right to Review Board Decisions
§ 26. Necessity of Formal Appeal
§ 27. Necessity of Filing Appeal Within Period Provided by
(e) Dissolved Corporations and Trusts
(f) Right of Beneficiary to Appeal
(g) Joinder of Petitioners in One Appeal
....
(h) Form of Designating Parties in Petition
(i) Appeal by Attorney or Agent for Taxpayer
106
108
111
112
Statute
§ 35. Effect on Assessment and Collection of Deficiency after
Board has Jurisdiction
§ 34. Right to Increase Deficiency and Determine Additional
Amounts ...
§ 30. Second Notice of Final Determination
§ 31. Appeal from Deficiency not Affected by Payment
§ 32. Jurisdiction Limited to Specific Classes of Taxes
§ 33. Years and Revenue Acts as to which Board May Take
§ 28. A Deficiency Must Have Been Determined-Its Definition
29. Final Determination by Commissioner and Notice There-
of ....
113
116
121
124
125
128
130
132
§ 36. Jurisdiction under Revenue Act of 1924 of Deficiencies
Arising under Prior Revenue Acts
§ 37. Jurisdiction under Revenue Act of 1926 of Deficiencies
§ 38. Jeopardy Assessments under Revenue Act of 1926
§ 39. Jeopardy Assessments under Prior Revenue Acts
§ 40. Board's Jurisdiction to Determine Overpayments
§ 41. No Jurisdiction to Determine Tax Liability of Years
Other Than Those Involving Deficiency
§ 42. No Jurisdiction of Years Where Overpayments Deter-
mined by Commissioner
149
§ 43. Claims for Refund or Credit
151
§ 44. Special Assessment Cases
152
§ 45. No Appeal from Decision as to Matters not Involving
Additional Tax Liability
153
§ 46. Appeals based on Statute of Limitations
§ 47. Authority to Issue Subpoenas, Order Depositions, and
Administer Oaths
154