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도서 ... until a claim for refund or credit has been duly filed with the Commissioner...에 대해 검색한
" ... until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof... "
The Federal Reporter: Cases Argued and Determined in the Circuit and ... - 187 페이지
1921
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 페이지
...or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing...
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The Federal Reporter, 136권

1905
...collected * * * until appeal shall have been duly made to the Commissioner of internal Revenue * * * and a decision of the Commissioner has been had therein...decision is delayed more than six months from the date of suc-U appeal, then the said suit may be brought, without first having a decision of the Commissioner...
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The Federal Reporter: With Key-number Annotations ..., 297권

1924
...until a claim for refund or credit has been duly filed with the Commissioner of Inttu-ual Ilevenue, according to the provisions of law In that regard,...of the Treasury established In pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing...
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The Federal Reporter, 10권

1882
...appeal shall have been duly made to the commissioner of internal revenue according to the provision of law in that regard, and the regulations of the...established in pursuance thereof, and a decision of said commissioners shall be had thereon, unless such suit shall be brought within six mouths from the...
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United States Reports: Cases Adjudged in the Supreme Court at ... and ..., 275권

United States. Supreme Court - 1928
...or illegally assessed or collected . . . until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...Treasury established in pursuance thereof; . . ." And article 1036 of Treasury Regulations No. 45 (1920 ed.), in force wKen the claim for refund was filed,...
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United States Reports: Cases Adjudged in the Supreme Court at ... and ..., 275권

United States. Supreme Court - 1928
...or illegally assessed or collected . . . until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...Treasury established in pursuance thereof; . . ." And article 1036 of Treasury Regulations No. 45 (1920 ed.), in force when the claim for refund was filed,...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 페이지
...excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid...
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Reports of the U.S. Board of Tax Appeals, 31권

United States. Board of Tax Appeals - 1935
...year 1919 with the collector of internal revenue for the second district of New York, as required by the provisions of law in that regard and the regulations of the Treasury Department established in pursuance thereof, asserting that the petitioner had returned as...
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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 - 66 페이지
...excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 페이지
...excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...Secretary of the Treasury established in pursuance thereof ; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been...
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