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" ... tax) duplicate receipts, either of which shall be sufficient evidence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts. "
The Federal Estate Tax Law and Regulations (United States Inheritance Tax ... - Էջ 14
United States, Guaranty Trust Company of New York - 1917 - 53 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

Atlantic Reporter, Հատոր 113

1921
...6336 1/2H provides: "The executor shall pay the tax to the collector or deputy collector. • • * The collector shall grant to the person paying the...shall be sufficient evidence of such payment, and ahull entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction...
Ամբողջությամբ դիտվող - Այս գրքի մասին

A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 836 էջ
...rate of ten per centum per annum, and the amount of such excess shall be a lien upon the entire press estate, except such part thereof as may have been...receipts, either of which shall be sufficient evidence of sneh payment, and shall entitle the executor to be credited and allowed the amount thereof by any court...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Congressional Serial Set

1919
...or money's worth. The collector shall grant to the person paying the tax duplicate receipts, cither of which shall be sufficient evidence of such payment...credited and allowed the amount thereof by any court ha ring jurisdiction to audit or nettle his accounts. Sec. 408. That if the tax herein imposed t* not...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Prentice-Hall Tax Service for 1919, Թողարկում 1-32

Prentice-Hall, Inc - 1919
...date of death. No discount will be allowed for payment in advance of the due date. The collector will grant to the person paying the tax duplicate receipts, either of which will be sufficient evidence of such payment, and entitle the executor to be credited with the amount...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1035 էջ
...shall notify the executor of the amount of such excess. From the time of such notification to the time of the final payment of such excess part of the tax,...having jurisdiction to audit or settle his accounts. United States bonds bearing interest at a higher rate than 4 per cent to be accepted at par aiid iiccrued...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Statutes Annotated: Containing All the Laws of the United States ...

United States - 1920
...at the rate of 10 per centum per annum from the expiration of such thirty days' period until paid, u b= u Q @TJ h _ +/ z) Ԏ n Ú "Np # w#Ox ^ l) h\ }N Ժ 2 ... z s Z~ ؽC n LѪ f){ & gt z ͹ ˜ [ ara o *− [40 Stat. L. 1100.} SEC. 408. [Unpaid taxes — collection — satisfaction of tax out of distributed...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920
...bona fide purchaser for a fair consideration in money or money's worth. Receipts. rpj^ gQjjggjQj. shau grant to the person paying the tax duplicate receipts,...payment, and shall entitle the executor to be credited ana allowed the amount thereof by any court having jurisdiction to audit or settle his accounts. Kwelpt...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 2831 էջ
...such additional tax and interest shall, until paid, be and remain a lien upon the entire gross estate. The collector shall grant to the person paying the...having jurisdiction to audit or settle his accounts. If the executor files a complete return and makes written application to the Commissioner for determination...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 238 էջ
...at the rate of 10 per centum per annum from the expiration of such thirty days' period until paid, and the amount of such excess shall be a lien upon...having jurisdiction to audit or settle his accounts. 98 Act of 1918. •, as soon as possible and in any ; within one year after receipt of application,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 144 էջ
...such additional tax and interest shall, until paid, be and remain a lien upon the entire gross estate. The collector shall grant to the person paying the...having jurisdiction to audit or settle his accounts. If the executor files a complete return and makes written application to the Commissioner for determination...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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