| United States - 1928 - 268 էջ
...assessment made after the enactment of this Act in respect of any estate or gift 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... | |
| United States - 1928 - 1164 էջ
...by the estate before distribution. The receipt of the collector for the tax entitles the executors to be credited and allowed the amount thereof, by any court having jurisdiction to audit and settle his accounts. After the payment of the proper expenses against the estate, the tax is to... | |
| United States. Internal Revenue Service - 1929 - 176 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... | |
| United States. Board of Tax Appeals - 1930 - 1618 էջ
...personal liability is based upon section 313 of the Revenue Act of 1924. That section reads: SEC. 313. (n) The collector shall grant to the person paying the tax duplicate receipts, either of which shall he sufficient evidence of such payment, and shall entitle the executor to be credited and allowed the... | |
| 1924 - 1040 էջ
...respeci at any assessment made after the enactment ol this act in respect of any estate tax. Sec 313 (a) The collector shall grant to the person paying the tax duplicate receipts either of which shall be sufnci.ent evidence ol such payment, and shall entitle the ex -eu tor to be credited and allowed the... | |
| 1921 - 1000 էջ
...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...having jurisdiction to audit or settle his accounts." The federal law Imposes an "estate tax," as Its title and construction shows, upon the whole net estate... | |
| 1939 - 1030 էջ
...November 30, 1938. 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... | |
| United States - 1953 - 1744 էջ
...Stat. 778, 779, 792. 1914— Oct. 22, 1914, ch. 331, § 23, 38 Stat. 764. §823. Duplicate receipts. amended, and Interest upon any such refund; "(E) Recoveries of bad debts. (53 Stat. 127.) DERIVATION Act Feb. 26, 1926, ch. 27, I 313 (a), 44 Stat. 79. ABOLITION OF EXISTING... | |
| 1968 - 322 էջ
...delegate shall, upon request, give to the person paying the tax under chapter 11 (relating to the estate tax) duplicate receipts, either of which shall be...having Jurisdiction to audit or settle his accounts. (c) Cross references. * * * (2) For receipt of discharge of executor from personal liability, see section... | |
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