The Public Statutes at Large of the United States of America, Հատոր 53,Մաս 1U.S. Government Printing Office, 1939 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 90
... liability may be either as to the amount of tax shown on the return or as to any deficiency in tax . ( b ) PERIOD OF LIMITATION . - The period of limitation for assess- ment of any such liability of a transferee or fiduciary shall be as ...
... liability may be either as to the amount of tax shown on the return or as to any deficiency in tax . ( b ) PERIOD OF LIMITATION . - The period of limitation for assess- ment of any such liability of a transferee or fiduciary shall be as ...
Էջ 138
... liability of a fiduciary under section 3467 of the Revised Statutes ( U. S. C. , Title 31 , §192 ) in respect of the payment of any such tax from the estate of the decedent . Any such liability may be either as to the amount of tax ...
... liability of a fiduciary under section 3467 of the Revised Statutes ( U. S. C. , Title 31 , §192 ) in respect of the payment of any such tax from the estate of the decedent . Any such liability may be either as to the amount of tax ...
Էջ 156
... liability of the transferee or fiduciary ( and in any event , if a proceeding in respect of the liability is placed on the docket of the Board , until the decision of the Board becomes final ) , and for 60 days thereafter . ( e ) ...
... liability of the transferee or fiduciary ( and in any event , if a proceeding in respect of the liability is placed on the docket of the Board , until the decision of the Board becomes final ) , and for 60 days thereafter . ( e ) ...
Բովանդակություն
CHAPTER 9EMPLOYMENT TAXES SUBCHAPTER AEMPLOYMENT BY OTHERS THAN CARRIERS Sec 1400 Rate of tax PART ITAX ON E... | 175 |
Adjustment of tax PART IIIGENERAL PROVISIONS Sec 1420 Collection and payment of taxes Sec 1421 Overpayments and underpayments Sec 14... | 176 |
Sale of stamps by postmasters Sec 1424 Expenditures incurred by Post Office Department Sec 1425 Penalties relating to stamps and other collection ... | 177 |
26 այլ բաժինները չեն ցուցադրվում
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affixed agents alcohol allowed amended amount applicable approval assessment authorized bankruptcy Board brandy certificate chapter cigars or cigarettes claim collected collector corporation court creditors CROSS REFERENCE dealer debtor debtor in possession deduction deemed deficiency distilled spirits distillery distraint District of Columbia dividends duties of Commissioner employee excess exempt export filed foreign forfeiture gift taxes gross income imposed by section interest internal revenue July 13 July 20 June 26 liability liquor malt malt liquors manufacturer net estates net income notice officer oleomargarine package paid paragraph penalty petition powers and duties proceeding produced provided in section purposes refund regulations prescribed respect rules and regulations Secretary snuff sold special tax stamps Stat subchapter subsection surtax tax imposed taxable taxpayer therein thereof tion Title tobacco TRANSFER OF DUTIES transfer of powers Treasury trustee United white phosphorus wine