Procedure and Practice Before the United States Board of Tax AppealsJ. Byrne & Company, 1925 - 225 páginas |
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Página 8
... Proof ( Rule 20 ) .. 91 Continuance of Hearing 92 Submission Without Argument . . ( Rule 18 ) .. 93 Special Assessment Cases 94 63. Stipulations ( Rule 30 ) ... 95 64. Order of Evidence 96 65. Documentary Evidence ( Rule 33 ) 97 Copy of ...
... Proof ( Rule 20 ) .. 91 Continuance of Hearing 92 Submission Without Argument . . ( Rule 18 ) .. 93 Special Assessment Cases 94 63. Stipulations ( Rule 30 ) ... 95 64. Order of Evidence 96 65. Documentary Evidence ( Rule 33 ) 97 Copy of ...
Página 9
... Proof 107 107 107 108 ( Rule 40 ) .. 108 109 110 111 . ( Rule 43 ) ... 112 . ( Rule 40 ) ... 113 CHAPTER VI PRESENTATION OF CASES BEFORE THE BOARD OF TAX APPEALS Section Page 82. Introductory 115 83. Order of Proceedings at Hearing 117 ...
... Proof 107 107 107 108 ( Rule 40 ) .. 108 109 110 111 . ( Rule 43 ) ... 112 . ( Rule 40 ) ... 113 CHAPTER VI PRESENTATION OF CASES BEFORE THE BOARD OF TAX APPEALS Section Page 82. Introductory 115 83. Order of Proceedings at Hearing 117 ...
Página 21
... proof or authentication thereof . ' The salary of members of the Board was again re- duced to $ 7,500 per annum . A somewhat radical change was made in Section 274 ( b ) of the Act as originally proposed and as modi- 7 See statement of ...
... proof or authentication thereof . ' The salary of members of the Board was again re- duced to $ 7,500 per annum . A somewhat radical change was made in Section 274 ( b ) of the Act as originally proposed and as modi- 7 See statement of ...
Página 70
... proof of the service of the same . Section 43. Joinder of Issue.20 The appeal is re- garded as at issue upon the filing of the answer . Section 44. Calendar21 - Formation of Calendar . All appeals are placed upon the calendar in the ...
... proof of the service of the same . Section 43. Joinder of Issue.20 The appeal is re- garded as at issue upon the filing of the answer . Section 44. Calendar21 - Formation of Calendar . All appeals are placed upon the calendar in the ...
Página 73
... proof , of adducing at the hearing proper evidence in support of his contention . Pleadings do not constitute evidence and where issues of facts are joined , failure to adduce supporting evidence will be taken as ground for dismissal.29 ...
... proof , of adducing at the hearing proper evidence in support of his contention . Pleadings do not constitute evidence and where issues of facts are joined , failure to adduce supporting evidence will be taken as ground for dismissal.29 ...
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...