 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 888 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. Bureau of Internal Revenue - 1933 - 452 pages
...such person; that is, whether it is a liability for tax, and, if so, the year or years involved, or a liability at law or in equity of a transferee of property of a taxpayer, or a liability of a fiduciary under section 3467 of the Revised Statutes in respect of the payment... | |
 | United States. Internal Revenue Service - 1933 - 98 pages
...person; that is, whether it is a liability for the tax, and, if so, the year or years involved, or a liability at law or" in equity of a transferee of property of the donor, or a liability of a fiduciary under section 3467 of the Revised Statutes in respect of the... | |
 | United States. Board of Tax Appeals - 1934 - 1512 pages
...proceedings In court for collodion, 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 rcspoct of the tax (including interest, additional amounts, and additions to the tax provided by law)... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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. Bureau of Internal Revenue - 1936 - 56 pages
...of Transferee Not Affected. This article shall not be considered as extinguishing or diminishing any liability, at law or in equity, of a transferee of property of a taxpayer, including any liability under any provision of law, State or Federal, relating to liabilities pursuant... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...such person; that is, whether it is a liability for tax, and, if so, the year or years involved, or a liability at law or in equity of a transferee of property of a taxpayer, or a liability of a fiduciary under section 3467 of the Revised Statutes, as amended (paragraph 42... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 pages
...person ; that is, whether it is a liability for the tax, and, if so, the year or years involved, or a liability at law or in equity of a transferee of property of the donor, or a liability of a fiduciary under section 3467 of the Revised Statutes, as amended by... | |
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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. 
