Tax Results: Hearings... on Amendments Proposed to H.R. 16462...1927 - 55 pages |
Common terms and phrases
30 days abatement adjustments agent in charge amendment amount of tax application assessment or collection assets attorney or agent auditor Board of Tax bureau cent certificates of overassessment CHAIRMAN CHINDBLOM circuit court claims collector commissioner committee comptometer copy corporation counsel court of appeals decision deficiency deposition distraint District of Columbia examination expiration facts fiduciary field agent field division file a petition Form 17A forwarded GARNER GREGG HAWLEY hearing Income Tax Unit installment interest internal revenue agent involved jeopardy assessment letters testamentary mailed ment MILLS NASH nonresident alien notice and demand notified paid party payment period person petitioner power of attorney prescribed prior procedure protest proving section receipt received redetermination refunds regulations section remittance reopened revenue act schedules statute statute of limitations supervising internal revenue Tax Appeals tax imposed tax liability taxable taxpayer thereof tion transferee Treasury Department unit at Washington withholding agent witness
Popular passages
Page 21 - 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 - SOURCE. (a) Payments of $1,000* or More. — All persons, in whatever capacity acting, Including lessees or mortgagors of real or personal property, fiduciaries, and employers, making payment to another person, of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed...
Page 36 - Commission was rendered, unless within such thirty days either party has instituted proceedings to have such order corrected so that it will accord with the mandate, in which event the order of the Commission shall become final when so corrected.
Page 32 - 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 37 - ... as a single payment, the second installment on or before the 15th day of the third month, the third installment on or before the 15th day of the sixth month, and the fourth installment on or before the 15th day of the ninth month, after such date.
Page 13 - 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 36 - If a petition for a redetermination of a deficiency has been filed by the taxpayer, a decision of the Board dismissing the proceeding shall be considered as its decision that the deficiency is the amount determined by the Commissioner.
Page 36 - 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 1 - ... 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 37 - Where it is shown to the satisfaction of the Commissioner that the payment of a deficiency upon the date prescribed for the payment thereof will result in undue hardship to the taxpayer the Commissioner, with the approval of the Secretary...