Tax Refunds: Hearings Before the Committee on Ways and Means, House of Representatives, Sixty-ninth Congress, Second Session, on Amendments Proposed to H. R. 16462, an Act Making Appropriations to Supply Urgent Deficiencies in Certain Appropriations for the Years, and to Provide Urgent Supplemental Appropriations for the Fiscal Year Ending June 30, 1927, and for Other Purposes. January 28, 1927U.S. Government Printing Office, 1927 - 55 pages |
Common terms and phrases
30 days abatement adjustments agent in charge agent or internal amendment amount of tax attorney or agent auditor Board of Tax cent certificates of overassessment certiorari CHAIRMAN CHINDBLOM collector collector's office commissioner committee comptometer copy corporation counsel court of appeals decision deficiency deposition distraint District of Columbia engineer revenue agents examination facts fiduciary field agent field division file a petition forwarded GARNER GREGG HAWLEY hearing Income Tax Unit installment interest internal revenue agent internal-revenue agent investigation involved jeopardy assessment John Doe letter mailed ment MILLS NASH net income nonresident alien notice and demand office audit paid payment penalty period persons power of attorney prior procedure protest receipt received refunds and credits remittance reopening returns of income revenue act schedules Senate statute statute of limitations supervising internal revenue Tax Appeals tax imposed tax liability taxable thereof tion transferee Treasury Department unit at Washington
Popular passages
Page 22 - Returns (other than corporation returns) shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland.
Page 37 - B and excise taxes imposed by chapters 42 and 43, the term "deficiency" means the amount by which the tax imposed by subtitle A or B, or chapter 42 or 4.', exceeds the excess of — (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return...
Page 37 - If no amount is shown as the tax by the taxpayer upon his return, or if no return is made by the taxpayer, then the amount by which the tax exceeds the amounts previously assessed (or collected without assessment) as a deficiency; but such amounts previously assessed, or collected without assessment, shall first be decreased by the amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax.
Page 34 - In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding: in court for the collection of such tax may be begun without assessment, at any time.
Page 55 - In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken...
Page 43 - Circuit Court of Appeals" includes the Court of Appeals of the District of Columbia...
Page 14 - In the absence of fraud or mistake in mathematical calculation, the findings of facts in and the decision of the Commissioner upon (or in case the Secretary is authorized to approve the same, then after such approval) the merits of any claim presented under or authorized by the...
Page 43 - Commission shall become final when so corrected. (j) If the Supreme Court orders a rehearing; or if the case is remanded by the circuit court of appeals to the Commission for a rehearing, and if (1) the time allowed for filing a petition for certiorari has expired, and no such petition has been duly filed, or (2) the petition for certiorari has been denied, or (3) the decision of the court has been affirmed by the Supreme...
Page 2 - ... months. If an extension is granted, the Commissioner may require the taxpayer to furnish a bond in such amount, not exceeding double the amount of the deficiency, and with such sureties, as the Commissioner deems necessary, conditioned upon the payment of the deficiency in accordance with the terms of the extension.
Page 43 - Commission for a rehearing, and if (1) the time allowed for filing a petition for certiorari has expired, and no such petition has been duly filed, or (2) the petition for certiorari has been denied, or (3) the decision of the court has been affirmed by the Supreme Court, then the order of the Commission...