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accordance action additional agreed agreement airplane allowed amount Appeals application approved assessment authority basis Board building cause charges Choctaw circuit claim claim for refund collector commandeer Commissioner Company completed Congress connected construction contract corporation cost Court Crow December decided decision defendant deficiency Department determined direction effect electrical entitled evidence executed fact feet filed final finding follows Ford Motor Company further Government held included income Indians interest involved issued January Judge July June lands lease letter lever limitation March means ment Michigan Navy November October officer operation Opinion oscillations overassessment overpayment paid parties patent payment period plaintiff prior question reason received recover reference refund Reporter's Statement reservation respect result River rule September shares shown Stat statute suit Terminal thereof tion treaty tribe United waiver
Strana 175 - The ascertainment of that value is not controlled by artificial rules. It is not a matter of formulas, but there must be a reasonable judgment having its basis in a proper consideration of all relevant facts.
Strana 605 - ... (b) WAIVER. — Where before the expiration of the time prescribed in section 275 for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
Strana 962 - The fundamental necessity of maintaining each of the three general departments of government entirely free from the control or coercive influence, direct or indirect, of either of the others, has often been stressed and is hardly open to serious question.
Strana 50 - In any case in which a tax is assessed upon the basis of a consolidated return, the total tax shall be computed in the first instance as a unit and shall then be assessed upon the respective affiliated corporations in such proportions as may be agreed upon among them, or, in the absence of any such agreement, then on the basis of the net income properly assignable to each.
Strana 961 - Any commissioner may be removed by the President for .inefficiency, neglect of duty, or malfeasance in office.
Strana 164 - ... been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been 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 the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof...
Strana 823 - Invention, discovery, or design in a foreign country which, by treaty, convention, or law, affords similar privileges to citizens of the United States shall have the same force and effect as the same application would have if filed in this country on the date on which the application for patent for the same Invention...
Strana 150 - ... which at the time of his death is situated in the United States.