| 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 tax provided by... | |
| George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...proceedings in court for collection, and the provisions prohibiting claims and suits for refunds) : (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 tax provided by... | |
| Eric Louis Kohler - 1927 - 618 pages
...proceedings in court for collection, and the provisions prohibiting claims and suits for refunds) : (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 tax provided by... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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 tax provided by... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...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
...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 tax... | |
| United States - 1928 - 1164 pages
...proceedings in court for collection, and the provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a decedent or donor, in respect of the tax (including interest, additional amounts, and additions to... | |
| United States - 1928 - 268 pages
...proceedings in court for collection, and the provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a decedent or donor, in respect of the tax (including interest, additional amounts, and additions to... | |
| Robert Hiester Montgomery - 1927 - 592 pages
...proceedings in court for collection, and the provisions prohibiting claims and suits for refunds): (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 tax provided by... | |
| United States. Internal Revenue Service - 1929 - 176 pages
...proceedings in court for collection, and the provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a decedent or donor, in respect of the tax (Including interest, additional amounts, and additions to... | |
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