 | 1968 - 424 pages
...Internal Revenue Code. (c) A claim for refund should set forth under oath each ground upon which the refund is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof. Any claim for refund which does not comply with the requirements of the preceding sentence will not... | |
 | 1960 - 534 pages
...refund. A claim for refund should set forth under the penalties of perjury each ground upon which the refund is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof. Any claim for refund which does not comply with the provisions of the preceding sentence will not be... | |
 | 1968 - 340 pages
...the expiration of such period. The claim must set forth in detail each ground upon which a credit or refund is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof. The statement of the grounds and facts must be verified by a written declaration that it is made under... | |
 | 1973 - 444 pages
...Internal Revenue Code. (c) A claim for refund should set forth under oath each ground upon which the refund is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof. Any claim for refund which does not comply with the requirements of the preceding sentence will not... | |
 | 1969 - 430 pages
...Internal Revenue Code. (c) A claim for refund should set forth under oath each ground upon which the refund is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof. Any claim for refund which does not comply with the requirements of the preceding sentence will not... | |
 | 1970 - 442 pages
...Internal Revenue Code. (c) A claim for refund should set forth under oath each ground upon which the refund is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof. Any claim for refund which does not comply with the requirements of the preceding sentence will not... | |
 | 1971 - 368 pages
...the expiration of such period. The claim must set forth in detail each ground upon which a credit or refund is claimed and facts sufficient to apprise the Commissioner of. the exact basis thereof. The statement of the grounds and facts must be verified by a written declaration that it is made under... | |
 | 1970 - 364 pages
...the expiration of such period. The claim must set forth in detail each ground upon which a credit or refund is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof. The statement of the grounds and facts must be verified by a written declaration that it is made under... | |
 | 1949 - 836 pages
...and claims for the redemption of special tax stamps shall be filed on Form 843 with the collector. The claim must set forth In detail and under oath each ground upon which It Is made, and facts sufficient to apprise the Commissioner of the exact basis thereof. If the claim... | |
 | United States. Office of Internal Revenue - 1940 - 72 pages
...the redemption of special tax stamps shall be filed on Form 843, in duplicate, with the collector. «The claim must set forth in detail and under oath each ground upon which it is made, and facts sufficient to apprise the Commissioner of the exact 40 basis thereof. If the... | |
| |
The claim must set forth in detail each ground upon which a credit or refund is claimed and facts sufficient to apprise the Commissioner of the exact basis thereof. 
