American Jurisprudence: A Comprehensive Text Statement of American Case Law as Developed in the Cases and Annotations in the Annotated Reports System, Being a Rewriting of Ruling Case Law to Reflect the Modern Developments of the Law, Հատոր 30Bancroft-Whitney Company, 1936 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 339
... involved and consequently there is no right to credit overpay- ments involved.1 It also has been held that recoupment of a barred claim for refund against a deficiency against the same taxpayer was not precluded by the statutes ...
... involved and consequently there is no right to credit overpay- ments involved.1 It also has been held that recoupment of a barred claim for refund against a deficiency against the same taxpayer was not precluded by the statutes ...
Էջ 364
... involved in the former proceeding . In the absence of a change in law , identity of facts has been held to exist where payments were made or received under the same contract in successive tax years.10 On the other hand , no identity of ...
... involved in the former proceeding . In the absence of a change in law , identity of facts has been held to exist where payments were made or received under the same contract in successive tax years.10 On the other hand , no identity of ...
Էջ 411
... involved and whether or not the net worth theory is used . The neces- sity and sufficiency of corroboration in tax evasion as well as other cases is subsequently discussed . " 1 The specific intent involved in wilful tax evasion must be ...
... involved and whether or not the net worth theory is used . The neces- sity and sufficiency of corroboration in tax evasion as well as other cases is subsequently discussed . " 1 The specific intent involved in wilful tax evasion must be ...
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American Jurisprudence: A Comprehensive Text Statement of American ..., Հատոր 30 Հատվածի դիտում - 1936 |
Common terms and phrases
58 S Ct 66 S Ct 75 S Ct 86 L ed 97 L ed action affd ALR2d Amendment amount Ann Cas Anno Appeals applied assessment authority Bank bond CA2d CA3d CA5th CA6th CA7th CA8th CA9th cert claim claimants collateral estoppel collector Commissioner Congress constitutional contract corporation decision defendant deficiency determination distilled effect ex rel fact federal tax filed forfeiture gift tax held Helvering imposed income tax infra interest Internal Revenue Code interpleader intoxicating liquors judgment jurisdiction legislative liability license LRA NS manufacture ment nation offense option law overpayment paid parties payment penalty person plaintiff prohibition prosecution provision purpose question refund regulation res judicata rule So2d St Rep statutory suit supra SW2d Tax Court tax lien taxable taxation taxpayer territory tion transferee United violation