Procedure and Practice Before the United States Board of Tax AppealsJ. Byrne & Company, 1925 - 225 páginas |
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Página 8
... Testimony - Admissibility in Evi . Receipt of Documentary Evidence After Hear- 66. Best and Secondary Evidence 67. Admission of Revenue Agent's Report 68. Book Entries dence 70. Hearsay 71. Contradicting Writings by Parole Evidence 72 ...
... Testimony - Admissibility in Evi . Receipt of Documentary Evidence After Hear- 66. Best and Secondary Evidence 67. Admission of Revenue Agent's Report 68. Book Entries dence 70. Hearsay 71. Contradicting Writings by Parole Evidence 72 ...
Página 16
... testimony of witnesses and the production of all necessary books , papers and documents . The attendance of witnesses and the pro- duction of such documentary evidence could be re- quired from any point in the United States at any ...
... testimony of witnesses and the production of all necessary books , papers and documents . The attendance of witnesses and the pro- duction of such documentary evidence could be re- quired from any point in the United States at any ...
Página 21
... testimony at the hearing should be reduced to writing . It likewise included the following new provision : " It shall be the duty of the board and of each division to make a report in writing of its find- ings of fact and its opinion ...
... testimony at the hearing should be reduced to writing . It likewise included the following new provision : " It shall be the duty of the board and of each division to make a report in writing of its find- ings of fact and its opinion ...
Página 22
... testimony to writing . It was provided that : 8 For amendment as proposed in Senate and discussion , see Con- gressional Record , 68th Congress , First Session , May 8 , 1924 , Vol . 65 , No. 124 , p . 8367 . " If the amount of tax in ...
... testimony to writing . It was provided that : 8 For amendment as proposed in Senate and discussion , see Con- gressional Record , 68th Congress , First Session , May 8 , 1924 , Vol . 65 , No. 124 , p . 8367 . " If the amount of tax in ...
Página 23
... testimony taken at the hear- ing shall be reduced to writing and the report shall contain an opinion in writing in addition to the findings of fact and decision . All reports of the Board and its divisions , and all evidence received by ...
... testimony taken at the hear- ing shall be reduced to writing and the report shall contain an opinion in writing in addition to the findings of fact and decision . All reports of the Board and its divisions , and all evidence received by ...
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...