The Federal ReporterWest Publishing Company, 1933 |
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Стр. 132
... Interest should be assessed as part of income tax deficiency assessment . 2. Internal revenue 28 ( 1 ) . Where commissioner assessing addition- al income tax inadvertently omitted interest , collector held unauthorized to add interest ...
... Interest should be assessed as part of income tax deficiency assessment . 2. Internal revenue 28 ( 1 ) . Where commissioner assessing addition- al income tax inadvertently omitted interest , collector held unauthorized to add interest ...
Стр. 133
... interest was made in the sum previously collected . [ 1-4 ] The interest which the collector exact- ed ought under the statutes to have been assessed as part of the additional tax . There is no dispute on this point . See Kentucky ...
... interest was made in the sum previously collected . [ 1-4 ] The interest which the collector exact- ed ought under the statutes to have been assessed as part of the additional tax . There is no dispute on this point . See Kentucky ...
Стр. 957
... interest and 1 per cent . a month by way of penalty upon any installment which was not paid within sixty days after a certain date in each year . The taxpayer could pay all or any installments before due , saving himself interest , but ...
... interest and 1 per cent . a month by way of penalty upon any installment which was not paid within sixty days after a certain date in each year . The taxpayer could pay all or any installments before due , saving himself interest , but ...
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26 USCA action affirmed alleged amended amount appellant appellant's appellee application Arnold Constable assets assignment Baker Motor Vehicle bankrupt bankruptcy bill Board of Appeals Boone Bank charge Circuit Court Circuit Judge claim Commissioner of Internal Company contract corporation counsel counts Court of Appeals court of equity creditors decision decree defendant disclosed District Court District Judge dividends Dubbs equity evidence fact federal filed Harold Harold Lloyd held income infringement interference proceeding Internal Revenue invention involved Irving Trust Co issue judgment jurisdiction jury liability lien Lloyd lumber ment mortgage motion paid party Patent Office payment petition petitioner plaintiff Poro prior prior art proceeding question received Revenue Act rule rule against perpetuities Stat statute story Street & Smith suit supra testimony thereof tion trade-mark transfer trial court trust United USCA verdict witness Witwer York City