 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 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,... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 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... | |
 | Mississippi - 1924 - 828 էջ
...until paid, be and remain a lien upon the entire gross estate. Sec. 18. The commissioner shall grant the person paying the tax duplicate receipts, either...having jurisdiction to audit or settle his accounts. If the executor files a complete return and makes written application to the commissioner for determination... | |
 | United States. Internal Revenue Service - 1924 - 76 էջ
...commissioner. 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. Following an investigation of the return, the tax liability... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...of any assessment made after the enactment of this Act in respect of any estate tax. SEC. 313. (a) The collector shall grant to the person paying the...having jurisdiction to audit or settle his accounts. (b) If the executor makes written application to the Commissioner for determination of the amount of... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...been sold to a bona fide purchaser for a fair consideration in money or money's worth. SEC. 407. [2] The collector shall grant to the person paying the...having jurisdiction to audit or settle his accounts. payment of such excess part of the tax, interest shall be added thereto at the rate of ten per centum... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 էջ
...also Art. 9.) 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 evidence, and, if no oral hearing is requested, must be filed prior... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 էջ
...be and remain a lien upon the entire gross estate. RECEIPTS Sec. 18. The commissioner shall grant, the person paying the tax duplicate receipts, either...having jurisdiction to audit or settle his accounts. If the executor files a complete return and makes written application to the commissioner for determination... | |
 | United States. Internal Revenue Service - 1926 - 620 էջ
...Act in respect of any estate tax. SEC. 313. (a) The collector shall grant to the person paying tintax duplicate receipts, either of which shall be sufficient...having jurisdiction to audit or settle his accounts. (b) If the executor makes written application to the Commissioner for determination of the amount of... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...also art. 9.) 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... | |
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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. 
