Procedure and Practice Before the United States Board of Tax AppealsJ. Byrne & Company, 1925 - 225 páginas |
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Página v
... taxpayer was to be given the benefit of a review of his tax liability by a body not in a position to act both as advocate and judge , as was necessarily possible where the tax was determined within the Bureau . The United States Board ...
... taxpayer was to be given the benefit of a review of his tax liability by a body not in a position to act both as advocate and judge , as was necessarily possible where the tax was determined within the Bureau . The United States Board ...
Página vi
... taxpayer , that interpretation of the taxing statutes which may result in considerable loss of revenue to the Govern- ment , or additional burden to the taxpayer , will be contested through all the available channels , to the Supreme ...
... taxpayer , that interpretation of the taxing statutes which may result in considerable loss of revenue to the Govern- ment , or additional burden to the taxpayer , will be contested through all the available channels , to the Supreme ...
Página 10
... Taxpayer's Theory 120 ( g ) Summary of Evidence to be Adduced on Behalf of the Taxpayer 120 ... 87. Opening for Commissioner 120 88. Taxpayer's Evidence 121 89. Examination of Witnesses 121 Direct Examination 122 Use of Written ...
... Taxpayer's Theory 120 ( g ) Summary of Evidence to be Adduced on Behalf of the Taxpayer 120 ... 87. Opening for Commissioner 120 88. Taxpayer's Evidence 121 89. Examination of Witnesses 121 Direct Examination 122 Use of Written ...
Página 12
... taxpayer on the question of assessment . The taxpayer , in the event that decision is against him , will have to pay the tax according to the assessment and have recourse to the courts , while the Government , in case decision will be ...
... taxpayer on the question of assessment . The taxpayer , in the event that decision is against him , will have to pay the tax according to the assessment and have recourse to the courts , while the Government , in case decision will be ...
Página 13
... taxpayer would be left to his remedy in the courts for the recovery of taxes . If the de- cision was in favor of the taxpayer the Commissioner would not be permitted to assess the tax , but would be left to his remedy in the courts in a ...
... taxpayer would be left to his remedy in the courts for the recovery of taxes . If the de- cision was in favor of the taxpayer the Commissioner would not be permitted to assess the tax , but would be left to his remedy in the courts in a ...
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...