Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3U.S. Government Printing Office, 1928 - Taxation |
From inside the book
Results 1-5 of 57
Page 14
... TAX LIENS The law to - day has no provision for releasing a tax lien on the giving of a bond . There is difficulty in selling or mortgaging prop- erty subject to a Federal tax lien ... liability for 14 REPORT ON INTERNAL REVENUE TAXATION.
... TAX LIENS The law to - day has no provision for releasing a tax lien on the giving of a bond . There is difficulty in selling or mortgaging prop- erty subject to a Federal tax lien ... liability for 14 REPORT ON INTERNAL REVENUE TAXATION.
Page 15
United States. Congress. Joint Committee on Internal Revenue Taxation. necessary to proceed against the transferee , whose liability for the tax is based ordinarily on the so - called " trust - fund " doctrine . Such transfers commonly ...
United States. Congress. Joint Committee on Internal Revenue Taxation. necessary to proceed against the transferee , whose liability for the tax is based ordinarily on the so - called " trust - fund " doctrine . Such transfers commonly ...
Page 16
... liability , contribution , and the like , may be made in the one proceed- ing . It is recommended that careful consideration also be given to possible methods of giving these rights to the transferee before the board , and further ...
... liability , contribution , and the like , may be made in the one proceed- ing . It is recommended that careful consideration also be given to possible methods of giving these rights to the transferee before the board , and further ...
Page 17
... tax liability were definitely determinable one year after a request to that effect . Section 1106 ( a ) of the 1926 Act , as well as that section as proposed herein to be amended , raises certain questions with respect to the effect to ...
... tax liability were definitely determinable one year after a request to that effect . Section 1106 ( a ) of the 1926 Act , as well as that section as proposed herein to be amended , raises certain questions with respect to the effect to ...
Page 38
... tax liability . The latter part of the limitation upon the earned income credit which permits the credit to equal 25 per cent of the surtax that would be payable if the earned net income constituted the taxpayer's entire net income is ...
... tax liability . The latter part of the limitation upon the earned income credit which permits the credit to equal 25 per cent of the surtax that would be payable if the earned net income constituted the taxpayer's entire net income is ...
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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