U.S. Tax Cases, Volume 73, Issue 1Commerce Clearing House, 1973 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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Results 1-3 of 78
Page 55
... claims for refund by all the taxpayers for the years 1958 through 1961. " Informal claims for refund have been recognized when , at a minimum , a show- ing has been made that the purposes of a formal claim for refund have been ful ...
... claims for refund by all the taxpayers for the years 1958 through 1961. " Informal claims for refund have been recognized when , at a minimum , a show- ing has been made that the purposes of a formal claim for refund have been ful ...
Page 73
... claim for refund is to advise the taxing authorities of the demands or claims intended to be as- serted , and the facts upon which they are based , to the end that the Commissioner may pass upon the validity of the claim in the light of ...
... claim for refund is to advise the taxing authorities of the demands or claims intended to be as- serted , and the facts upon which they are based , to the end that the Commissioner may pass upon the validity of the claim in the light of ...
Page 313
... claim for refund or credit within the meaning of §7422 ( a ) . Viewed as a " formal " claim , the return is obviously insufficient , as the district court found . It was not in compliance with Treas- ury Regulations § 301.6402-2 ( b ) ...
... claim for refund or credit within the meaning of §7422 ( a ) . Viewed as a " formal " claim , the return is obviously insufficient , as the district court found . It was not in compliance with Treas- ury Regulations § 301.6402-2 ( b ) ...
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5th Cir action Agent agreement amount appellant appellee apply assessment assets Back reference Bank basis capital gain cash CCH Dec cert Circuit Judges claim for refund Code Sec Commissioner of Internal Company contends corporation Court of Appeals criminal debentures decision deduction defendant denied Department of Justice determination District Judge employees evidence expenses fact Fifth Amendment filed FSupp Government gross income interest Internal Revenue Code Internal Revenue Service interpleader issue jury loss Maspeth ment motion ordinary income paid parties partnership payment petitioner plaintiff preferred stock prior purchase purpose pursuant question quiet title reasonable received records regulation rule Samuel and Sons section 351 shareholders shares statute stockholders summary judgment summons Supp supra Tax Court tax lien taxable taxpayer tion transaction transfer trial U. S. Court U. S. District Court United States Attorney USTC Williams