 | United States. Court of Claims, Audrey Bernhardt - 1955 - 936 pages
...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 tax provided by law) imposed upon the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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 tax provided by law) imposed upon the... | |
 | 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 law) imposed upon the... | |
 | 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 law) imposed upon the... | |
 | 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 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... | |
 | United States. Board of Tax Appeals - 1929 - 1592 pages
...MacNeill's tax for the year 1917. Section 280 of the Revenue Act of 1926 provides for the assessment of the liability, at law or in equity, of a transferee...a taxpayer, in respect of the tax imposed upon the taxpa3'er by that Act or by any prior income, excess-profits, or war-profits tax act It also provides... | |
 | United States. Board of Tax Appeals - 1929 - 1562 pages
...Specific provisions for the assessment and collection (including the right of appeal to this Board) of the liability at law or in equity of a transferee of property of a taxpayer in respect to the income and profits taxes imposed upon the taxpayer, are contained in section 280 of the Revenue... | |
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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 law) imposed upon the taxpayer by this title. 
