Treasury Decisions Under Internal Revenue Laws of the United States, Volume 31U.S. Government Printing Office, 1932 |
Common terms and phrases
A. W. MELLON affixed amended by T. D. amended to read amended TREASURY DEPARTMENT amount previously reported assessment basis buildings or improvements cent per pound cigars citizenship claim Collectors of Internal Commissioner of Internal Concerned Court D. C. To Collectors DAVID BURNET decedent decision deduction distributed in reorganization excess-profits exempt expiration filed gift inter vivos HERBERT HOOVER hereby amended Income tax Internal Revenue internal-revenue tax issued less any salvage lessor comes lien LUCAS manufacturer OFFICE OF COMMISSIONER OGDEN L oleomargarine taxed packages paid or accrued paragraph payment petitioner prescribed read as follows refund Regulations 69 reported as income reserved powers revenue act ROBT salvage value subject securities distributed September 22 settlor snuff stamps statute statutory stock in respect stock or securities subdivision taxable taxes deemed taxes imposed taxes paid thereof thereto tion tobacco Treasury bills trust United war-profits Washington wholesale dealer
Popular passages
Page 23 - ... required by the Commissioner, render a correct return, duly verified under oath, of its...
Page 15 - Act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in section 403) is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act...
Page 21 - ... (1) Liability satisfied or unenforceable. The Secretary or his delegate finds that the liability for the amount assessed, together with all interest in respect thereof, has been fully satisfied or has become legally unenforceable; or (2) Bond accepted.
Page 21 - ... in proportion. as nearly as may be. to the respective values of each class of stock or security.
Page 14 - ... such tax may be collected by distraint or by a proceeding in court, but only if begun (1) within six years after the assessment of the tax...
Page 47 - For the purposes of this act certain manufactured substances, certain extracts and certain mixtures and compounds, including such mixtures and compounds with butter, shall be known and designated as "oleomargarine...
Page 21 - In the office of the clerk of the United States district court for the judicial district In which the property subject to the lien Is situated...
Page 21 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Page 21 - ... preference as the stock in respect of which the distribution is made, the basis of each share will be the quotient of the cost or other basis of the old shares of stock divided by the total number of the old and the new shares.
Page 43 - The tax levied by this section shall be represented by coupon stamps; and the provisions of existing laws governing the engraving, issue, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff, as far as applicable, arc hereby made to apply to stamps provided for by this section.