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" The Board shall have jurisdiction to redetermine the correct amount of the deficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty,... "
Cases Decided in the Court of Claims of the United States - Page 429
by United States. Court of Claims - 1938
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Holmes and Brewster's Federal Tax Appeals

George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...greater than the amount of the deficiency, notice of which has been mailed to the executor, and to determine whether any additional amount or addition...therefor is asserted by the Commissioner at or before the hearing or a re -hearing. (f) If after the enactment of this Act the Commissioner has mailed to...
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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 - Taxation - 1927 - 414 pages
...deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount or addition to the tax should be...therefor is asserted by the Commissioner at or before the hearing or a rehearing. (f) Further deficiency letters restricted. — If the Commissioner has...
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Federal Income Taxes, 1927

Eric Louis Kohler - Income tax - 1927 - 618 pages
...deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount or addition to the tax should be...therefor is asserted by the Commissioner at or before the hearing or a rehearing. (/) If after the enactment of this Act the Commissioner has mailed to the...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1034 pages
...deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount or addition to the tax should be...if claim therefor is asserted by the commissioner within the statutory period of limitations provided in section 277 or section 278." 9. Statute of limitations...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount or addition to the tax should be...if claim therefor is asserted by the commissioner within the statutory period of limitations provided in section 277 or section 278." 9. Statute of limitation*...
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United States Code Annotated

United States - Law - 1928 - 1164 pages
...greater than the amount of the deficiency, notice of which has been mailed to the executor, and to determine whether any additional amount or addition...therefor is asserted by the commissioner at or before the hearing or a rehearing. (Feb. 26, 1926, c. 27, § 308(e), 44 Stat. 75.) Historical Note This section...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 268 pages
...greater than the amount of the deficiency, notice of which has been mailed to the executor, and to determine whether any additional amount or addition...therefor is asserted by the Commissioner at or before the hearing or a rehearing. (f) If after the enactment of this Act the Commissioner has mailed to the...
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...greater than the amount of the deficiency, notice of which has been mailed to the executor, and to determine whether any additional amount or addition...therefor is asserted by the Commissioner at or before the hearing or a rehearing. (f) If after the enactment of this Act the Commissioner has mailed to the...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...greater than the amount of the deficiency, notice of which has been mailed to the executor, and to determine whether any additional amount or addition...therefor is asserted by the Commissioner at or before the hearing or a rehearing. (f) If after the enactment of this Act the Commissioner has mailed to the...
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Reports of the U.S. Board of Tax Appeals, Volume 13

United States. Board of Tax Appeals - Taxation - 1929 - 1562 pages
...deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount or addition to the tax should be...therefor is asserted by the Commissioner at or before the hearing or a rehearing. (Italics ours.) As I read this section, the assertion of a claim for the...
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