Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3U.S. Government Printing Office, 1928 - Taxation |
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Results 1-5 of 100
Page 8
... claims for refund . ( c ) A very careful study of the present organization has been made , and compared with the organization plan as recommended , and there is no doubt but that a saving of approximately $ 2,000,000 per annum can be ...
... claims for refund . ( c ) A very careful study of the present organization has been made , and compared with the organization plan as recommended , and there is no doubt but that a saving of approximately $ 2,000,000 per annum can be ...
Page 16
... claim for refund of $ 300 , because of a non - taxable item included in his return and if after the statute has barred additional assessments it is found that he owes $ 500 because of excessive depre- ciation , neither party should be ...
... claim for refund of $ 300 , because of a non - taxable item included in his return and if after the statute has barred additional assessments it is found that he owes $ 500 because of excessive depre- ciation , neither party should be ...
Page 17
... Claims in McKinney v . United States , and the denial of certiorari by the United States Supreme Court , the rule was changed so as to provide that gain or loss on such a sale would be measured as though the decedent had sold the ...
... Claims in McKinney v . United States , and the denial of certiorari by the United States Supreme Court , the rule was changed so as to provide that gain or loss on such a sale would be measured as though the decedent had sold the ...
Page 27
... claims for refund . Duplication of work . - Under the present plan there is much dupli- cation of work , such as- 1. Index cards . 2. Mathematical verification of returns . 3. Filing systems . 4. Disbursement clerks . 5. Correspondence ...
... claims for refund . Duplication of work . - Under the present plan there is much dupli- cation of work , such as- 1. Index cards . 2. Mathematical verification of returns . 3. Filing systems . 4. Disbursement clerks . 5. Correspondence ...
Page 51
... claimed that it was necessary for it to invest additional funds in certain companies where its interest was large and made only normal charges in its investments . The Solicitor of Internal Revenue held that it was not 66 a mere holding ...
... claimed that it was necessary for it to invest additional funds in certain companies where its interest was large and made only normal charges in its investments . The Solicitor of Internal Revenue held that it was not 66 a mere holding ...
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additional tax administration affiliated allowed amortization Amount involved approval arising assets attorney audit basis beneficiary Board of Tax Bureau of Internal capital gains capital net gain centum claims closed collection Commissioner computed consolidated return counsel counsel's office court December 31 decision deduction determined distraint distributed dividends division dollars earned income estate tax excess-profits taxes exemption fiduciary filed fiscal gain or loss Government gross income included Income Tax Unit individual installment interest Internal Revenue internal-revenue inventories invested capital issues June 30 law and fact method nonresident alien normal tax offers in compromise overassessment paid partnership payment pending period petitions prior profits provided in section provisions questions received recommended refund result Revenue Act revenue agents section 280 section are mainly statute statute of limitations surtax Tax Appeals tax imposed tax liability taxable taxation taxpayer tion Total transfer United States attorney