Procedure and Practice Before the United States Board of Tax AppealsJ. Byrne & Company, 1925 - 225 páginas |
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Página 7
... Petition of Board Page . ( Rule 5 ) ... 65 36. Form and Style of Papers 37. Filing of Petition ( Rule 27 ) ... 66 ( Rule 6 ) ... 67 38. Service on the Commissioner of Internal Revenue 39. Docket 40. Answer ( Rule 7 ) ... 67 ( Rule 8 ) ...
... Petition of Board Page . ( Rule 5 ) ... 65 36. Form and Style of Papers 37. Filing of Petition ( Rule 27 ) ... 66 ( Rule 6 ) ... 67 38. Service on the Commissioner of Internal Revenue 39. Docket 40. Answer ( Rule 7 ) ... 67 ( Rule 8 ) ...
Página 43
... petition and from the record . " The Board's juris- diction is also in no way affected by the amount in controversy . Section 17. Territorial Limits of Jurisdiction . The geographical limit of the jurisdiction of the Board is that ...
... petition and from the record . " The Board's juris- diction is also in no way affected by the amount in controversy . Section 17. Territorial Limits of Jurisdiction . The geographical limit of the jurisdiction of the Board is that ...
Página 46
... petition . The Board stated that " Leaving out of consideration all questions of form and considering only the sub- stance , the paper referred to was in no sense an appeal to the Board . " Section 21. Necessity For Filing Within Sixty ...
... petition . The Board stated that " Leaving out of consideration all questions of form and considering only the sub- stance , the paper referred to was in no sense an appeal to the Board . " Section 21. Necessity For Filing Within Sixty ...
Página 59
... petition herein , which was not raised by the Commissioner , but as it relates to the jurisdiction of the Board we feel it is our duty to take notice 42 S. M. 2538 , I. R. B. III - 45-1868 , C. B. III - 2 , p . 286 ; Appeal of Permanent ...
... petition herein , which was not raised by the Commissioner , but as it relates to the jurisdiction of the Board we feel it is our duty to take notice 42 S. M. 2538 , I. R. B. III - 45-1868 , C. B. III - 2 , p . 286 ; Appeal of Permanent ...
Página 60
... petition and asking only one hearing . ' The petition is not a joint petition of all the named parties and is the petition of this taxpayer alone . We know of no authority in the law , and there is certainly none in the Rules of the ...
... petition and asking only one hearing . ' The petition is not a joint petition of all the named parties and is the petition of this taxpayer alone . We know of no authority in the law , and there is certainly none in the Rules of the ...
Términos y frases comunes
68th Congress additional admission to practice adverse party amended amount Appendix application argument audit Board of Tax Bureau of Internal calendar centum certified public accountant Chairman claim for abatement claim in abatement collection Collector Commissioner of Internal Company competent copy thereof counsel court deficiency tax dence District of Columbia Docket estate tax file an appeal final determination findings of fact gift tax hearing Income Tax Unit interest Internal Revenue interrogatories jeopardy assessment joinder of issue jurisdiction letter Lowell Cotton ment motion notice and demand notified oral paid payer payment petition pleadings procedure proposed determination proposed findings protest provisions registered mail request Revenue Act Revenue Agent rules of evidence Rules of Practice Section 274 Section 900 sixty days special assessment statement statute stipulation subdivision submitted subpoena take depositions Tax Appeals taxpayer tentative deficiency testimony thirty days tion United States Board Washington witness
Pasajes populares
Página 145 - Witnesses summoned before the Board, its member, agent, or agency, shall be paid the same fees and mileage that are paid witnesses in the courts of the United States, and witnesses whose depositions are taken and the persons taking the same shall severally be entitled to the same fees as are paid for like services in the courts of the United States.
Página 148 - Any Commissioner may be removed by the President for inefficiency, neglect of duty, or malfeasance in office.
Página 150 - Such testimony shall be reduced to writing by the person taking the deposition, or under his direction, and shall then be subscribed by the deponent.
Página 152 - Secretary (except where the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax...
Página 156 - Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax...
Página 158 - ... (a) Method of collection. — The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in payment after notice and demand...
Página 149 - Office in such form and manner as may be best adapted for public information and use, and such authorized publications shall be competent evidence of the reports of the Board therein contained in all courts of the United States and of the several States without any further proof or authentication thereof.
Página 151 - If in the case of any taxpayer, the Commissioner determines that there is a deficiency...
Página 112 - For each day's attendance in court, or before any officer pursuant to law, one dollar and fifty cents, and five cents a mile for going from his place of residence to the place of trial or hearing, and five cents a mile for returning.
Página 102 - ... (d) Any oath or affirmation required by the provisions of this Act or regulations made under authority thereof, may be administered by any officer authorized to administer oaths for general purposes by the law of the United States...