 The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer by this chapter.  Reports of the Tax Court of the United States - Էջ 158United States. Tax Court - 1962Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 էջ
...and the provisions prohibiting claims and suits for refunds) : "(1) Tranajcrr.cn. The liability, at law or In equity, of a transferee of property of a...by law) Imposed upon the taxpayer by this chapter." 649 Opinion of the Court meant that Continental owed the plaintiff $465,207.97 ($493,250.82— $28,042.85)... | |
 | United States. Court of Claims - 1937 - 786 էջ
...limitations as in the case of a deficiency in a tax imposed by this title. * * *. (1) The liability, at law or in equity, of a transferee of property of a...amounts, and additions to the tax provided by law). (b) The period of limitation for assessment of any such liability of a transferee * * * shall be as... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...and the provisions prohibiting claims and suits for refunds) : (1) TRANSFEREES. — The liability, at law or in equity, of a transferee of property of a...provided by law) imposed upon the taxpayer by this title. (2) FIDUCIARIES. — The liability of a fiduciary under section 3467 of the Revised Statutes... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...for collection, and the provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a...provided by law) imposed upon the taxpayer by this title or by any prior income, excess-profits, or war-profits tax Act. (2) The liability of a fiduciary... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 էջ
...amended to read as follows : " The liability, at law or in equity, of a transferee of property of the taxpayer, in respect of the tax (including interest,...provided by law) imposed upon the taxpayer by this title or by any prior income, excess profits, or war profits tax act ; prov ded that in no case shall... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 էջ
...transferee of property of the taxpayer, iu respect of the tax (including interest, additional amounts, anil additions to the tax provided by law) imposed upon the taxpayer by this title or by any prior income, excess profits, or war profits tax act: prov deil that In no case shall... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 էջ
...donor and who would be liable, at law or in equity, for the tax imposed by the present or prior Acts (including interest, additional amounts, and additions to the tax provided by law), has the same right of appeal as would the taxpayer.88 (c) Fiduciaries under Revised Statutes, § 3467.... | |
 | United States - 1928 - 1164 էջ
...refunds) : (1) The liability, at law or in equity, of a transferee of property of a decedent or donor, in respect of the tax (including interest, additional...and additions to the tax provided by law) imposed by this chapter or by any prior estate tax Act or by any gift tax Act. (2) The liability of a fiduciary... | |
 | United States - 1928 - 268 էջ
...for the purpose of restraining the assessment or collection of (1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any income, war-profits, excess-profits, or estate tax, or (2) the amount of the liability of a fiduciary... | |
 | Robert Hiester Montgomery - 1927 - 592 էջ
...for collection, and the provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a...provided by law) imposed upon the taxpayer by this title or by any prior income, excess-profits, or war-profits tax Act. Any such liability may be either... | |
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