Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
From inside the book
Results 1-5 of 100
Page 38
... assessment against the original taxpayer under section 250 ( d ) of the 1918 Act ; as provided for in making assessments against trans- ferees in the Act of 1926 . Returns for the periods involved were filed respectively on March 29 and ...
... assessment against the original taxpayer under section 250 ( d ) of the 1918 Act ; as provided for in making assessments against trans- ferees in the Act of 1926 . Returns for the periods involved were filed respectively on March 29 and ...
Page 44
... assessment of tax against the taxpayer was made within the period of limitations properly applicable thereto and that the respondent's action in proceeding against the peti- tioners as transferees is timely . 2. Respondent's ...
... assessment of tax against the taxpayer was made within the period of limitations properly applicable thereto and that the respondent's action in proceeding against the peti- tioners as transferees is timely . 2. Respondent's ...
Page 46
... assessment against the taxpayer ; or ( 2 ) If the period of limitation for assessment against the taxpayer expired before the enactment of this Act but assessment against the taxpayer was made within such period , then within six years ...
... assessment against the taxpayer ; or ( 2 ) If the period of limitation for assessment against the taxpayer expired before the enactment of this Act but assessment against the taxpayer was made within such period , then within six years ...
Page 47
... assessment against the taxpayer shall be the period that would be in effect had the death or termination of existence not occurred . The Commissioner had the same period to assess the tax regardless of whether the taxpayer had died . He ...
... assessment against the taxpayer shall be the period that would be in effect had the death or termination of existence not occurred . The Commissioner had the same period to assess the tax regardless of whether the taxpayer had died . He ...
Page 95
... assess against the petitioner the sum of $ 375.72 , but in his amended answer he asserted that the liability of the ... assessment and collection of the alleged deficiencies are barred by the appropriate statutes of limitation . ( 3 ) ...
... assess against the petitioner the sum of $ 375.72 , but in his amended answer he asserted that the liability of the ... assessment and collection of the alleged deficiencies are barred by the appropriate statutes of limitation . ( 3 ) ...
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acquired agreed agreement alleged allowed Amalgamated Sugar Company amount assessment assets basis beneficiaries Board bonds capital stock cash cent Centaur Company claimed COMMISSIONER OF INTERNAL common stock computing contract corporation cost Court death debts decedent December 31 deduction depletion depreciation determined disallowed distribution dividends Docket Executors expenses February 28 filed FINDINGS OF FACT follows gifts inter vivos gross income held included income tax income-tax return interest INTERNAL REVENUE inventory invested capital issue January June 30 lease lessee lessor liability Loew's Incorporated loss Lumber March ment net income operating opinion paid par value parties partnership payment period peti petitioner petitioner contends petitioner's preferred stock prior proceeding profits purchase Railroad real estate received respect respondent respondent's Revenue Act Robert Pitman Rule 50 shares sold statute stipulated stockholders supra surplus taxable income taxpayer thereof thereto tion tioner transfer trust wife