| United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...(hall, except as hereinafter In this section provided, be assessed, collected, and paid In the same manner and subject to the same provisions and limitations as In the case of a deficiency In a tax imposed by this chapter (Including the provisions In case of delinquency In payment... | |
| United States. Court of Claims, Audrey Bernhardt - 1955 - 936 pages
...proceedings in court for collection, and the provisions prohibiting claims and suits for refunds) : (1) Transferees. — The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the... | |
| United States. Court of Claims - 1937 - 786 pages
...provisions and limitations as in the case of a deficiency in a tax imposed by this title. * * *. (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the... | |
| United States. Board of Tax Appeals - 1926 - 1508 pages
...by the Revenue Acts of 1916, 1917, 1918, or 1921 shall be assessed, collected and paid in the same manner and subject to the same provisions and limitations as in the case of income taxes imposed by the Revenue Act of 1924. A taxpayer therefore has the same right of appeal... | |
| United States. Bureau of Internal Revenue - 1927 - 502 pages
...1534 Interest on deficiencies in tax imposed by the Revenue Act of 1921 must be assessed in the same manner and subject to the same provisions and limitations as in the case of interest on deficiencies in tax imposed by the Revenue Act of 1926. GCM 2010: CB VI-2-3328 REVENUE... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...Except as above indicated, a transferee's liability is to be assessed, collected, •nd paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency imposed by Title II of the Revenue Act of 1926 (including the provisions in case of delinquency... | |
| Eric Louis Kohler - 1927 - 618 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in payment... | |
| George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in payment... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...undesirable practice. To accomplish this result section 280 (a) (1) should be amended to read as follows : " The liability, at law or in equity, of a transferee of property of the taxpayer, iu respect of the tax (including interest, additional amounts, anil additions to the... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...undesirable practice. To accomplish this result section 280 (a) (1) should be amended to read as follows : " The liability, at law or in equity, of a transferee of property of the taxpayer, in respect of the tax (including interest, additional amounts, and additions to the... | |
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