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" Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 607. "
Cases Decided in the Court of Claims of the United States - 743 ÆäÀÌÁö
ÀúÀÚ: United States. Court of Claims - 1933
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void...
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Regulations 43 Relating to the Taxes on Admissions, Dues and Initiation Fees ...

United States. Bureau of Internal Revenue - 1932 - 100 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of oarred overpayment. — A credit of an overpayment in respect of any tax shall be void...
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Regulations 79 Relating to Gift Tax Under the Revenue Act of 1932

United States. Internal Revenue Service - 1933 - 98 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void...
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Regulations 49 Relating to the Producer's Tax on Crude Petroleum, Tax on ...

United States. Office of Internal Revenue - 1934 - 60 ÆäÀÌÁö
...(a) Credit against barred deficiency.—Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment.—A credit of an overpayment in respect of any tax shall be void...
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Regulations 89 Relating to Consolidated Returns of Affiliated Railroad ...

United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 ÆäÀÌÁö
...Credit against tarred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 ÆäÀÌÁö
...Credit (tgaingt barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void...
Àüüº¸±â - µµ¼­ Á¤º¸

Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred orerpayment. — A credit of an overpayment in respect of any tax shall be void...
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Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ...

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of tarred overpayment. — A credit of an overpayment in respect of any tax shall be void...
Àüüº¸±â - µµ¼­ Á¤º¸

Regulations 79 (1936 Ed.) Relating to Gift Tax Under the Revenue Act of 1932 ...

United States. Bureau of Internal Revenue - 1936 - 104 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void...
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