 | United States. Court of Claims - Law reports, digests, etc - 1937 - 786 pages
...In respect to the date on which the Board's decision becomes final it is provided in Section 1005 : (1) Upon the expiration of the time allowed for filing...such petition has been duly filed within such time; or (2) Upon the expiration of the time allowed for filing a petition for certiorari, if the decision... | |
 | United States - Law - 1928 - 618 pages
...orders • (b) Any order of the Board issued under section 792 of this title shall become final — (1) upon the expiration of the time allowed for filing...such petition has been duly filed within such time; or (2) upon the expiration of the time allowed for filing a petition for certiorari, if the order of... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...Which Board's Decision Becomes Final § 1005. (a) The decision of the Board shall become final — (1) Upon the expiration of the time allowed for filing...such petition has been duly filed within such time ; or (2) Upon the expiration of the time allowed for filing a petition for certiorari, if the decision... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1927 - 74 pages
...well be cited verbatim, as follows: SEC. 1005. (a) The decision of the board shall become final — (1) Upon the expiration of the time allowed for filing...such petition has been duly filed within such time; or (2) Upon the expiration of the time allowed for filing a petition for certiorari, if the decision... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...WHICH BOARD'S DECISION BECOMES FINAL Sec. 1005. (a) The decision of the Board shall become final — (1) Upon the expiration of the time allowed for filing...such petition has been duly filed within such time; or (2) Upon the expiration of the time allowed for filing a petition for certiorari, if the decision... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 84 pages
...well be cited verbatim, as follows: SEC. 1005. (a) The decision of the board shall become final — (1) Upon the expiration of the time allowed for filing...such petition has been duly filed within such time; or (2) Upon the expiration of the time allowed for filing a petition for certiorari, if the decision... | |
 | United States - Finance - 1928 - 268 pages
...WHICH BOARD'S DECISION BECOMES FINAL SEC. 1005. (a) The decision of the Board shall become final — (1) Upon the expiration of the time allowed for filing...such petition has been duly filed within such time; or (2) Upon the expiration of the time allowed for filing a petition for certiorari, if the decision... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...which Board's Decision becomes Final SEC. 1oo5. (a) The decision of the Board shall become final— (1) Upon the expiration of the time allowed for filing...such petition has been duly filed within such time; or (2) Upon the expiration of the time allowed for filing a petition for certiorari, if the decision... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...BBOO1CEB FINAL SBC. HI05. [Revenue Act of 1926.] (at The decision of the Board shall become final — 1 1 1 Upon the expiration of the time allowed for filing a petition for review, if no snch petition has been duly filed within such time; or (2) Upon the expiration of the time allowed... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...BECOMES FINAL SEC. 1005. [Revenue Act of 1926.1 (a) The decision of the Board shall become final—• (1) Upon the expiration of the time allowed for filing...such petition has been duly filed within such time; or (2) Upon the expiration of the time allowed for filing a petition for certiorari, if the decision... | |
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Commission to cease and desist shall become final — (1) Upon the expiration of the time allowed for filing a petition for review, if no such petition has been duly filed within such time... 
