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" ... by filing with the collector a bond in such amount, not exceeding double the amount as to which the stay is desired, and with such sureties, as the collector deems necessary, conditioned upon the payment of so much of the amount, the collection of... "
Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ... - Page 91
by United States. Internal Revenue Service - 1929 - 154 pages
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 76 pages
...assessment, it shall be accompanied by a bond in such amount, not exceeding double the amount of the claim, and with such sureties, as the collector deems necessary,...conditioned upon the payment of so much of the amount of the claim as is not abated, together with interest thereon as provided in the statute. (See art....
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...claim shall be accompanied by a bond, in such amount, not exceeding double the amount of the claim, and with such sureties, as the collector deems necessary,...conditioned upon the payment of so much of the amount of the claim as is not abated, together with interest thereon as provided in subdivision (c) of this...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...claim shall be accompanied by a bond, in such amount, not exceeding double the amount of the claim, and with such sureties as the collector deems necessary,...conditioned upon the payment of so much of the amount of the claim as is not abated, together with interest thereon as provided in. subdivision (c) of this...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...assessment it shall be accompanied by a bond in such amount, not exceeding double the amount of the claim, and with such sureties as the collector deems necessary,...conditioned upon the payment of so much of the amount of the claim as is not abated, together with interest thereon as provided in the statute. (See Art....
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...claim shall be accompanied by a bond, in such amount, not exceeding double the amount of the claim, and with such sureties, as the collector deems necessary,...conditioned upon the payment of so much of the amount of the claim as is not abated, together with interest thereon as provided in subdivision (c) of this...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...distraint or proceeding in court begun, before the enactment of this Act. Claims in Abatement. claim, and with such sureties, as the collector deems necessary,...conditioned upon the payment of so much of the amount of the claim as is not abated, together with interest thereon as provided in subdivision (c) of this...
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Procedure and Practice Before the United States Board of Tax Appeals

George Edwin Holmes, Kingman Brewster - 1925 - 248 pages
...claim shall be accompanied by a bond, in such amount, not exceeding double the amount of the claim, and with such sureties, as the collector deems necessary,...conditioned upon the payment of so much of the amount of the claim as is not abated, together with interest thereon as provided in subdivision (e) of this...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...claim shall be accompanied by a bond, in such amount, not exceeding double the amount of the claim, and with such sureties, as the collector deems necessary,...conditioned upon the payment of so much of the amount of the claim as is not abated, together with interest thereon as provided in subdivision (c) of this...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...assessment it shall be accompanied by a bond in such amount, not exceeding double the amount of the claim, and with such sureties as the collector deems necessary,...conditioned upon the payment of so much of the amount of the claim as is not abated, together with interest thereon as provided in the statute. (See article...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...or any part of the amount of the assessment by filing with the collector a bond in such amount, not exceeding double the amount as to which the stay is...final, together with interest thereon as provided in section 297. (g) Same — further conditions. — If the bond is given before the taxpayer has filed...
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